Boris S. Nadiak v. Commissioner of Internal Revenue

WATERMAN, Circuit Judge:

Boris S. Nadiak petitions to review a memorandum decision of the Tax Court of the^ United States, holding that legal expenses incurred by the petitioner while successfully defending two criminal charges were non-deductible personal expenditures. For reasons given hereafter we affirm the Tax Court’s decision.

The facts relevant to our disposition of this petition were stipulated in the Tax Court. Petitioner was employed by National Airlines as an airline captain during 1958 and 1959. In 1958 he was arrested and charged with assault and battery by a friend of his former…