Ellis v. Commissioner
United States Board of Tax Appeals
Held, that expenses incurred by a lawyer who is a member of the American Bar Association in attending a meeting thereof are deductible from gross income as ordinary and necessary expenses incurred in a trade or business, and, further, held, that expenses incurred by such member of the American Bar Association in making a trip to Europe as one of a committee of such Association to investigate criminal procedure are not so deductible.
1Opinion of the Court
OPINION.
Lansdon:
The petitioner’s first contention is that he should be allowed to take a deduction from gross income in the year 1922 in the *1076amount of $375 as ordinary and necessary expenses incurred in a trade or business. It is stipulated that this amount was spent by the petitioner in attending a meeting of the American Bar Association. Petitioner is a lawyer and is a member of such Association. In Cecil M. Jack, 13 B. T. A. 726, and J. Bentley Squier, 13 B. T. A. 1223, we held that expenses incurred by physicians in attending medical conferences and in consultation trips are deductible as…
2Cited by9 opinions
- Reed v. CommissionerUnited States Tax Court · 1960
- Johnson v. United StatesDistrict Court, S.D. California · 1941
- Boehm v. CommissionerUnited States Board of Tax Appeals · 1937
- Diggs v. CommissionerUnited States Tax Court · 1981
- Diggs v. CommissionerUnited States Tax Court · 1981
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