Legal Opinion
United States v. Lykes
Court of Appeals for the Fifth Circuit
Decided April 27, 1951No. 13156_1PublishedCited by 7 opinions
1Opinion of the Court
STRUM, Circuit Judge.
This is a suit to recover an alleged overpayment of income tax for the year 1944. The controlling question is whether, in computing the plaintiff-taxpayer’s income tax for 1944, he is entitled under 26 U.S.C.A. § 23(a) (2) to deduct from gross income the amount he paid in that year as attorney’s fees in contesting with the Commissioner of Internal Revenue the amount of plaintiff’s gift tax liability for 1940. Judgment below was for the taxpayer.
In 1940, plaintiff Joseph T. Lykes was the principal stockholder in Lykes Brothers, Inc., a closely held family corporation…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Brewster v. GageSupreme Court of the United States · 1930
- Kornhauser v. United StatesSupreme Court of the United States · 1928
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lykes v. United StatesSupreme Court of the United States · 1952
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Vincent v. CommissionerUnited States Tax Court · 1952
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
2 more not listed; retrieve them via the Exa API.