Legal Opinion
S. B. Brinson and Leota L. Brinson v. Laurie W. Tomlinson, Director of Internal Revenue for the District of Florida
Court of Appeals for the Fifth Circuit
Decided April 22, 1959No. 17399_1PublishedCited by 16 opinions
1Opinion of the Court
RIVES, Circuit Judge.
This appeal concerns a claimed overpayment of income tax for the year 1952, arising out of the disallowance of a deduction of an attorney’s fee paid by a partnership of which the taxpayer, S. B. Brinson, was a member. The district court adopted as its findings of fact a stipulation entered into between the parties.1 Upon those facts, the court made *32conclusions of law adverse to the taxpayer.2
The questions presented on appeal are whether the district court erred in holding that the attorney’s fee was neither deductible by the partnership as an ordinary and necessary…
2Cases cited9 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Burnet v. HoustonSupreme Court of the United States · 1931
- Carnegie Steel Co. v. Cambria Iron Co.Supreme Court of the United States · 1902
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Horace Evans Henry and Sue Seitz Henry v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Peggy James and Wylie C. Yelverton v. George C. Wallace, Individually and as Governor of the State of Alabama, and His Successors in OfficeCourt of Appeals for the Fifth Circuit · 1976
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
- Curr v. Helene Transportation Corp.District Court of Appeal of Florida · 1973
- Rathborne Land Co., LLC v. Ascent Energy, Inc.Court of Appeals for the Fifth Circuit · 2010
11 more not listed; retrieve them via the Exa API.