Legal Opinion
E. S. Shipp v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 2, 1954No. 14059PublishedCited by 19 opinions
1Opinion of the Court
GOODMAN, District Judge.
The question for decision is: Did the Commissioner of Internal Revenue correctly assess a deficiency against petitioner because the latter deducted attorneys’ and accountants’ fees incurred in defense of a lawsuit, which sought to obtain title to part of his property, as “necessary expenses for management, conservation or maintenance of property held for production of income?” § 23 (a) (2), Internal Revenue Code, 26 U.S.C.A. § 23(a) (2).
Prior to 1942, expenses incurred in producing non-business income were not deductible. Only expenses incurred in producing business…
2Cases cited11 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Lykes v. United StatesSupreme Court of the United States · 1952
- Murphy Oil Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Virginia Hansen Vincent v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Ingalls v. PattersonDistrict Court, N.D. Alabama · 1958
14 more not listed; retrieve them via the Exa API.