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
Ellsworth M. Statler, Petitioner, v. Commissioner of Internal Revenue, Respondent
Statler v. Commissioner
Docket No. 48048
United States Tax Court
25 T.C. 1175; 1956 U.S. Tax Ct. LEXIS 253;
March 8, 1956, Filed
Decision will be entered for the respondent.
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.
George Bouchard, Esq., for the petitioner.
Clayton J. Burrell, Esq., for the respondent.
LeMire, Judge.
LEMIRE
OPINION.
Respo…
2Cases cited7 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
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