Legal Opinion
Sturgeon v. McMahon
District Court, S.D. New York
Decided October 15, 1957PublishedCited by 6 opinions
1Opinion of the Court
EDELSTEIN, District Judge.
In an action for an income tax refund, the parties have cross-moved for summary judgment on the basis of undisputed facts. The issue presented is the deductibility of certain expenditures for attorneys’ fees under § 23(a)(2) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a)(2), as expenses incurred in the management, conservation or maintenance of property held for the production of income.
Mrs. Sturgeon’s former marriage to Mr. Gould ended in a divorce whereby a *629previous separation agreement between the two was approved and ratified. The agreement provided…
2Cases cited5 opinions
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Helvering v. StormfeltzCourt of Appeals for the Eighth Circuit · 1944
- Garrett v. CrenshawCourt of Appeals for the Fourth Circuit · 1952
- Addison v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1949
- E. S. Shipp v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
3Cited by6 opinions
- Estate of Davis v. CommissionerUnited States Tax Court · 1982
- Grabien v. CommissionerUnited States Tax Court · 1967
- Estate of Davis v. CommissionerUnited States Tax Court · 1982
- Grabien v. CommissionerUnited States Tax Court · 1967
- John M. And Florence B. Sturgeon v. Dennis J. McMahon as Former Collector of Internal Revenue, Second District, New YorkCourt of Appeals for the Second Circuit · 1958
1 more not listed; retrieve them via the Exa API.