Legal Opinion
Allen v. Selig
Court of Appeals for the Fifth Circuit
Decided December 17, 1952No. 14190_1PublishedCited by 40 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
What is in question here is the deducti-bility, under Sec. 23(a) (2) of the Internal Revenue Code,1 of reasonable legal fees and incidental expenses incurred by the taxpayer in connection with a suit brought by her against the executors of her husband’s estate to obtain a declaration that she was an equal owner with him of real estate, the legal title to which was in his name at his death.
The question comes up in this way. Ap-pellee, claiming an overpayment for the year 1945, as a result of the disallowance of legal expenses incurred and paid in that year, brought this…
2Cases cited11 opinions
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Lykes v. United StatesSupreme Court of the United States · 1952
- JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
6 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Industrial Aggregate Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- E. W. Brown, Jr. And Gladys Slade Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Kelly v. CommissionerUnited States Tax Court · 1955
- Manufacturers Hanover Trust Company, as Trustee Under Indenture Dated November 15, 1927, Made by Henry H. Rogers, Deceased v. The United StatesUnited States Court of Claims · 1963
35 more not listed; retrieve them via the Exa API.