Legal Opinion
Commissioner v. Heininger
Supreme Court of the United States
Decided December 20, 1943No. 63PublishedCited by 890 opinions
1Opinion of the CourtJustice Black
The question here is whether lawyer’s fees and related legal expenses paid by respondent are deductible from his gross income under § 23 (a) of the Revenue Acts of 1936 and 1938 as ordinary and necessary expenses incurred in carrying on his business.
The fees and expenses were incurred under the following circumstances. From 1926 through 1938 respondent, a licensed dentist of Chicago, Illinois, made and sold false teeth. During the tax years 1937 and 1938 this was his principal business activity. His was a mail order business. His products were ordered, delivered, and paid for by mail.…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Hormel v. HelveringSupreme Court of the United States · 1941
- United States v. SullivanSupreme Court of the United States · 1927
- Kornhauser v. United StatesSupreme Court of the United States · 1928
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3Cited by890 opinions
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
885 more not listed; retrieve them via the Exa API.