Legal Opinion
Commissioner of Internal Revenue v. Coke
Court of Appeals for the Fifth Circuit
Decided February 6, 1953No. 14064PublishedCited by 28 opinions
1Per curiam
This appeal from a decision of the Tax Court 1 involves income taxes for the calendar year 1945.
It presents the single question whether, as the taxpayer claimed and the Tax Court in part found, legal and other expenses incurred in that year were deductible under Section 23(a)(2), I.R.C., 26 U.S.C.A.
The commissioner insisting'that the expenditures in their entirety constituted a part of the cost of the property recovered and were not deductible from gross income, urges upon us that the decision is incorrect and must be reversed.
We cannot agree. A careful examination of the record, the…
2Cases cited1 opinion
- Coke v. CommissionerUnited States Tax Court · 1951
3Cited by28 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Ward v. CommissionerUnited States Tax Court · 1953
- Daniel S. W. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Kelly v. CommissionerUnited States Tax Court · 1955
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