I. D. BLUMENTHAL AND MADOLYN C. BLUMENTHAL, PETITIONERS,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
I. D. BLUMENTHAL AND MADOLYN C. BLUMENTHAL, PETITIONERS,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
334 F.2d 281
United States Court of Appeals for the Fourth Circuit (1964)
Positive Treatment
Cited by 6 cases
Opinion of the Court
PER CURIAM.
The Tax Court held that the legal expenses which the taxpayer sought to deduct were not ordinary and necessary business expenses deductible under § 212 of the Internal Revenue Code of 1954. For the reasons stated by the Tax Court in its opinion,* we agree that these were capital disbursements.
Affirmed.
*
T. C. Memo 1963-269.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Desmond v. The United States Bd. OF Parole, 397 F.2d 386 (1st Cir. 1968)
-
Freeman Ray Stanford v. Taylor, 337 F.2d 176 (10th Cir. 1964)
-
United States v. Franklin, 440 F.2d 1210 (7th Cir. 1971)
Previewing 3 of 5 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligence