Commissioner of Int. Rev. v. People's-Pittsburgh Trust Co.

THOMPSON, Circuit Judge.

This is a petition of the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals. The matter originally came before the Board of Tax Appeals upon the petition of Herbert Du Puy, the taxpayer, for the redetermination of a deficiency in his income tax and surtax for the calendar year 1921. The determination of a deficiency was based upon the disallowance by the Commissioner of a deduction in the taxpayer’s return of $162,048.12 for expenses incurred in the taxpayer’s defense against a criminal charge. The Board of Tax Appeals decided that the…