Stephens v. Commissioner
United States Board of Tax Appeals
Attorneys' fees and other expenses incurred by a taxpayer in defending an indictment for conspiracy to defraud the United States may not be deducted as business expenses in the absence of evidence showing the extent to which the alleged illegal acts of the taxpayer were connected with his business.
1Opinion of the Court
APPEAL OF JOHN STEPHENS.
Stephens v. Commissioner
Docket No. 3751.
United States Board of Tax Appeals
2 B.T.A. 724; 1925 BTA LEXIS 2295;
September 30, 1925, Decided Submitted July 21, 1925.
Attorneys' fees and other expenses incurred by a taxpayer in defending an indictment for conspiracy to defraud the United States may not be deducted as business expenses in the absence of evidence showing the extent to which the alleged illegal acts of the taxpayer were connected with his business.
William S. Hammers, Esq., for the taxpayer.
A. H. Murray, Esq., for the Commissioner.
JAMES
Before JAMES, LITTLETON,…
2Cases cited1 opinion
- Stephens v. CommissionerUnited States Board of Tax Appeals · 1925