Freedman v. Commissioner
United States Tax Court
1. Petitioner, a resident of Atlanta, Georgia, was employed as manager of Zimmerman Manufacturing Company and also owned a 50 percent partnership interest in Bolton Liquor Store, located about 12 miles apart in the Atlanta area.
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1. Petitioner, a resident of Atlanta, Georgia, was employed as manager of Zimmerman Manufacturing Company and also owned a 50 percent partnership interest in Bolton Liquor Store, located about 12 miles apart in the Atlanta area. While on his way in his own automobile from Zimmerman Manufacturing Company to Bolton Liquor Store after the end of his working day at Zimmerman, petitioner struck and severely injured one Petty, as a result of which petitioner paid $ 950 as legal fees in 1955 and $ 11,014.65 in damages and court costs in 1956. Held, petitioner is not entitled to deduct the above…
1Opinion of the Court
Deennen, Judge:
Respondent determined deficiencies in petitioners’ income tax for the years 1955 and 1956 in the amounts of $448.06 and $3,932.20, respectively. Julian D. Freedman will be referred to herein as petitioner, Sylvia S. Freedman being a party hereto only because she and Julian filed joint returns.
The issues are: (1) Whether expenditures for legal fees and damages for personal injuries paid by petitioner as the result of an automobile accident which occurred while petitioner was en route from one place of business to another are deductible as ordinary and necessary business expenses…
2Cases cited9 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Hand v. CommissionerUnited States Tax Court · 1951
- Sherman v. CommissionerUnited States Tax Court · 1951
- Backer v. CommissionerUnited States Board of Tax Appeals · 1924
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Turner v. CommissionerUnited States Tax Court · 1971
- Julian D. Freedman and Sylvia S. Freedman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Kistler v. CommissionerUnited States Tax Court · 1963
- Dancer v. CommissionerUnited States Tax Court · 1980
9 more not listed; retrieve them via the Exa API.