Thomas v. Commissioner
United States Tax Court
Deduction -- Ordinary and Necessary Expense -- Attorney Fee -- Criminal Prosecution. -- Attorneys' fees paid by a gambler in an unsuccessful defense against a criminal charge are not deductible as ordinary and necessary expenses of his business.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency of $1,469.09 in income tax of the petitioner for 1946. The only issue is whether the Commissioner erred in disallowing a deduction of $5,763.51, representing attorneys’ fees paid in 1946 in the unsuccessful defense of a criminal indictment. The facts have been stipulated.
The petitioner filed his individual return for 1946 with the collector of internal revenue for the district of Florida. He reported adjusted gross income of $11,494.60 from interest and rent. He claimed a deduction of $5,763.51 for “Attorneys’ Fees for Criminal…
2Cases cited3 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1949
- Comeaux v. CommissionerUnited States Tax Court · 1948
3Cited by12 opinions
- Riss & Co. v. CommissionerUnited States Tax Court · 1964
- Mesi v. CommissionerUnited States Tax Court · 1955
- Port v. United StatesUnited States Court of Claims · 1958
- Hopkins v. CommissionerUnited States Tax Court · 1958
- Vanderbilt v. CommissionerUnited States Tax Court · 1957
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