Corrigan v. Commissioner of Internal Revenue

ALLEN, Circuit Judge.

The controlling question presented by this petition to review a decision of the Tax Court is the deductibility under § 23 (a) and § 24(a) (5) of the Revenue Acts of 1936 and 1938, 26 U.S.C.A.Int.Rev.Acts, pages 827, 831, 1011, 1016, and the Internal Revenue Code as amended by the Revenue Act of 1942, 26 U.S.C.A.Int.Rev.Code, §§ 23(a), 24(a) (5), of the expenses of administering a trust for the taxable years 1937 to 1941 inclusive. The Commissioner determined deficiencies aggregating $31,-236.79, being the amount of trustees’ fees and expenses attributable to the…