Legal Opinion
Prentiss M. Brown, Jr., and Margaret D. Brown v. United States
Court of Appeals for the Sixth Circuit
Decided December 9, 1975No. 75--1364PublishedCited by 21 opinions
1Opinion of the Court
LIVELY, Circuit Judge.
This case is concerned with the deductibility of legal fees and expenses incurred and paid by a taxpayer who brought a derivative action as a shareholder of a close corporation. Margaret D. Brown (taxpayer) and her sister first consulted attorneys concerning their interests in a family business (Dolese Brothers) after receiving an offer from their brother, Roger Dolese, for purchase of their stock in the corporation in August 1955. Taxpayer was disturbed by some of the statements contained in the offer, particularly the statement that Dolese Company was wholly owned by…
2Cases cited7 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- John S. Lucas Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1967
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Newark Morning Ledger Company, a Corporation of the State of New Jersey v. The United States of AmericaCourt of Appeals for the Third Circuit · 1976
- Lucas v. CommissionerUnited States Tax Court · 1982
- John K. Johnsen Frances Johnsen, Cross-Appellants v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1986
- Hardy v. CommissionerUnited States Tax Court · 1989
16 more not listed; retrieve them via the Exa API.