Legal Opinion
Viktor Petschek and Mary Petschek v. United States
Court of Appeals for the Second Circuit
Decided July 16, 1964No. 392, Docket 28678PublishedCited by 24 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
The sole issue in this appeal from a judgment of the District Court for the Southern District of New York dismissing plaintiffs’ complaint for an income tax refund is the deductibility of legal fees and expenses paid by Viktor Pet-schek in 1955 and 1958. Judge Levet held the deduction to have been properly denied by the Commissioner, on the two grounds that the sums in controversy were not expenses for the production of income within § 212 of the Internal Revenue Code of 1954 and that, if they were, deduction was precluded by § 265(1), which prohibits deductions…
2Cases cited19 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Daniel S. W. Kelly v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Towanda Textiles, Inc. v. United StatesUnited States Court of Claims · 1960
14 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Borchers v. CommissionerUnited States Tax Court · 1990
- Boagni v. CommissionerUnited States Tax Court · 1973
- Green v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
- Anthony J. Accardo and Clarice Accardo v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
19 more not listed; retrieve them via the Exa API.