Legal Opinion
Croker v. Burnet
Court of Appeals for the D.C. Circuit
Decided January 3, 1933No. 5534PublishedCited by 13 opinions
1Opinion of the Court
MARTIN, Chief Justice.
An appeal from a decision of the Board of Tax Appeals sustaining the Commissioner of Internal Revenue in refusing to allow a deduction of certain lawyers’ fees claimed to have been paid as ordinary and necessary expenses incurred in carrying on a trade or business under section 214 (a) (1) of the Revenue Act of 1921 (42 Stat. 239).
It appears from the record that on November 26, 1914, the appellant became the wife of Richard Croker, who was then the owner of certain tracts of land near West Palm Beach, Fla. At the time of her marriage appellant had no capital, but with…
2Cases cited4 opinions
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Murphy Oil Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1932
- Commissioner of Internal Revenue v. FieldCourt of Appeals for the Second Circuit · 1930
- Laemmle v. EisnerDistrict Court, S.D. New York · 1920
3Cited by13 opinions
- Lykes v. United StatesSupreme Court of the United States · 1952
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- Joseph Lewis v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
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