Statler v. Commissioner
United States Tax Court
Held, attorneys' fees and court costs paid by petitioner in the taxable year 1950 in a proceeding to secure his appointment as a trustee of a trust are not deductible as nonbusiness expenses under section 23 (a) (2), I. R. C. 1939.
1Opinion of the Court
OPINION.
LeMire, Judge:
Respondent determined a deficiency in petitioner’s income tax for 1950 in the amount of $8,473.45. The sole question presented is whether legal fees and court costs incurred by petitioner in an attempt to be designated a trustee of a testamentary trust established by petitioner’s father are deductible either as business or non-business expenses.
The facts are fully stipulated.
Petitioner is an individual residing at El Cajon, California. He filed his individual income tax return for 1950 with the collector of internal revenue for the sixth district of California.
Petitioner’…
2Cases cited6 opinions
- McDonald v. CommissionerSupreme Court of the United States · 1944
- Lykes v. United StatesSupreme Court of the United States · 1952
- Frank v. CommissionerUnited States Tax Court · 1953
- Beck v. CommissionerUnited States Tax Court · 1950
- Cobb v. CommissionerUnited States Tax Court · 1948
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Fairman v. CommissionerUnited States Tax Court · 1964
- Ryan v. CommissionerUnited States Tax Court · 1959
- Statler v. CommissionerUnited States Tax Court · 1956