Legal Opinion
Foss v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 16, 1935No. 2930PublishedCited by 40 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is a petition by the taxpayer to review a decision of the Board of Tax Appeals which sustained the validity of additional income taxes assessed against him for the years 1920 and 1921. Two principal questions are presented — first, whether certain amounts paid by the petitioner during the years'in question as attorney’s fees were a proper deduction from gross income; second, whether the petitioner in 1920 made a taxable gain on the sale of certain stock, and, if so, whether the gain was as great as was found by the Commissioner.
As to the first point: The facts are…
2Cases cited14 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
- Walter v. DuffyCourt of Appeals for the Third Circuit · 1923
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
9 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Hochschild v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1947
- Vincent C. Giblin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
35 more not listed; retrieve them via the Exa API.