Perret v. Commissioner
United States Tax Court
Petitioner, an attorney, incurred legal and related expenses incident to his contest of his father's will which had disinherited him and which contained statements expressing the decedent's wish that the petitioner not take over decedent's law practice, but that another attorney take over the pending legal matters.
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Petitioner, an attorney, incurred legal and related expenses incident to his contest of his father's will which had disinherited him and which contained statements expressing the decedent's wish that the petitioner not take over decedent's law practice, but that another attorney take over the pending legal matters. Held, that petitioner has not shown that such expenses constituted ordinary and necessary expenses incurred in carrying on his business as an attorney under sec. 162(a), I.R.C. 1954. Held, further, that such expenses do not constitute ordinary and necessary expenses incurred in the…
1Opinion of the Court
Robert Perret, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent
Perret v. Commissioner
Docket No. 5475-68
United States Tax Court
55 T.C. 712; 1971 U.S. Tax Ct. LEXIS 194;
February 1, 1971, Filed
Decision will be entered for the respondent.
Petitioner, an attorney, incurred legal and related expenses incident to his contest of his father's will which had disinherited him and which contained statements expressing the decedent's wish that the petitioner not take over decedent's law practice, but that another attorney take over the pending legal matters. Held, that petitioner has not…
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- Merriman v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
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