Rassenfoss v. Commissioner of Internal Revenue

MAJOR, Circuit Judge.

This is a petition to review a decision of the Tax Court sustaining respondent’s, ¡determination of deficiencies in the income tax of petitioner for the years 1940 and 1941. Such deficiencies were determined by disallowing deductions taken by petitioner in the sums of $2,087.37 and $4,467.06, representing money paid by him for legal fees and expenses in defending certain litigation affecting his co-partnership business-interest.

Petitioner contended before the Tax Court, as here, that the deductions were proper either as ordinary and necessary business expenses under the…