Tyler v. Commissioner
United States Tax Court
Attorney's fee paid in 1940 for services in connection with a will construction contest which determined the amount of annual income payable to petitioner as a life tenant thereunder, held, deductible under section 23 (a) (2), as amended, of the Internal Revenue Code, as an ordinary and necessary expense paid for the collection of income.
1Opinion of the Court
OPINION.
Arundell, Judge:
The Commissioner determined a deficiency of $522.49 in petitioner’s 1940 income tax liability. The taxpayer does not challenge the correctness of the three adjustments through which the deficiency arose, but claims an overpayment by reason of a deduction in the amount of $50,000 not claimed on her return.
The facts have been entirely stipulated by the parties. In so far as material to the issue, they are set out below. The income tax return was filed in Philadelphia, Pennsylvania.
Petitioner is a granddaughter of William L. Elkins, who died in 1903, and she was one of…
2Cases cited3 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Heller v. CommissionerUnited States Tax Court · 1943
- Pierce Estates, Inc. v. CommissionerUnited States Tax Court · 1944
3Cited by31 opinions
- Frank v. CommissionerUnited States Tax Court · 1953
- Beck v. CommissionerUnited States Tax Court · 1950
- Kelly v. CommissionerUnited States Tax Court · 1955
- Rowe v. CommissionerUnited States Tax Court · 1955
- Joseph I. Swietlik, Personal Representative of the Estate of Helen v. Safran, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1985
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