Legal Opinion
Kottemann v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 27, 1936No. 7727PublishedCited by 11 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
In the calendar year 1927 William C. Kottemann, petitioner herein, incurred as atttorneys’ fees, as a business expense, an indebtedness of $20,000. He paid $3,500 of this amount on account during the year 1927. Petitioner states the question involved herein as follows: “Is Petitioner entitled to take as a deduction from gross income for the calendar year 1927 the entire amount of legal expenses incurred during that year in the sum of $20,000.00, or is he limited to the amount actually paid during said year of $3,500.00?”
It is conceded that, as to all other…
2Cases cited13 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Duignan v. United StatesSupreme Court of the United States · 1927
- Moise v. BurnetCourt of Appeals for the Ninth Circuit · 1931
- General Motors Co. v. Swan Carburetor Co.Court of Appeals for the Sixth Circuit · 1930
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Helvering v. HormelCourt of Appeals for the Eighth Circuit · 1940
- Bank of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- National Contracting Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Given v. CommissionerCourt of Appeals for the Eighth Circuit · 1956
- Henry K. Given v. Commissioner Of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
6 more not listed; retrieve them via the Exa API.