Gurry v. Commissioner
United States Board of Tax Appeals
Fee paid by petitioner to attorney for services rendered in recovering award from Mixed Claims Commission compensating for seizure of private automobile during war held a personal expense, not deductible from gross income.
1Opinion of the Court
OPINION.
Goodeich:
Petitioner seeks a redetermination of a deficiency of $592.29 in income taxes for the year 1928. There is but one issue, namely, whether petitioner may deduct from his income $900 paid by him to his attorney for services rendered in recovering an award compensating him for seizure of his automobile. The stipulation submitted by the parties we adopt as our findings of fact, making but a brief statement thereof for the purposes of this report.
During the summer of 1914 petitioner, accompanied by his family, was on tour with his automobile in Germany. Immediately upon the…
2Cases cited1 opinion
- Cornell v. CoyneSupreme Court of the United States · 1904
3Cited by13 opinions
- Lorenzo Alvary v. United StatesCourt of Appeals for the Second Circuit · 1962
- Powers v. CommissionerUnited States Tax Court · 1961
- Billman v. CommissionerUnited States Tax Court · 1979
- Billman v. CommissionerUnited States Tax Court · 1979
- Formel v. CommissionerUnited States Tax Court · 1950
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