Legal Opinion
Williams v. McGowan
Court of Appeals for the Second Circuit
Decided December 20, 1945No. 81PublishedCited by 93 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an appeal from a judgment dismissing the complaint in an action by a taxpayer to recover income taxes paid for the year 1940. Of the two questions involved the first is whether $700 which the plaintiff paid to attorneys to secure the refund of his taxes paid for the years 1936 and 1937, was a proper deduction under § 23(a) (2) of the Internal Revenue Code as amended by § 121 of the Act of 1942, 26 U.S.C.A. Int.Rev.Code, § 23(a) (2). Since the judgment below was entered the Supreme Court has decided that such expenses are deductible. Trust of Bingham v.…
2Cases cited10 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Francis v. McNealSupreme Court of the United States · 1913
- Helvering v. SmithCourt of Appeals for the Second Circuit · 1937
- Clarke v. Haberle Crystal Springs Brewing Co.Supreme Court of the United States · 1930
- Commissioner of Internal Revenue v. ShapiroCourt of Appeals for the Sixth Circuit · 1942
5 more not listed; retrieve them via the Exa API.
3Cited by93 opinions
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Watson v. CommissionerSupreme Court of the United States · 1953
- United States v. Midland-Ross Corp.Supreme Court of the United States · 1965
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1963
88 more not listed; retrieve them via the Exa API.