People Ex Rel. Kernochan v. . Wendell

Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 20, 1921, which confirmed on certiorari a determination of the state comptroller assessing an additional income tax against the relator for the year 1919. The question involved was as to whether the payment of $50,892.21 for counsel fees and disbursements in a litigation commenced the year 1916, authorized to be paid by an order made December 28, 1918, and actually paid on January 7, 1919, was an allowable deduction from gross income for the year 1919 in computing the net…