Legal Opinion
Julian D. Freedman and Sylvia S. Freedman v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided June 15, 1962No. 19192_1PublishedCited by 15 opinions
1Opinion of the Court
BELL, Circuit Judge.
The question presented by this appeal is whether the expense of settling a personal injury suit arising out of an accident which occurred while taxpayer was en route from his place of employment to a place of business in which he was a fifty percent partner is deductible as an ordinary and necessary business expense within the purview of § 162(a) of the Internal Revenue Code of 1954. 1 *And, appellants assert, this is a question of law based on the findings of fact made by the Tax Court.
The Tax Court, 35 T.C. 1179, held these expenses (cost of settlement plus attorneys…
2Cases cited6 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Friedman v. DelaneyCourt of Appeals for the First Circuit · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- William W. Steinhort and Mildred Steinhort v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- United States v. BarnettCourt of Appeals for the Sixth Circuit · 1969
- Kistler v. CommissionerUnited States Tax Court · 1963
- Dancer v. CommissionerUnited States Tax Court · 1980
- Roland J. Hymel, Jr. And Mary Ann Hymel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
10 more not listed; retrieve them via the Exa API.