WHEELER

v.

CLARK, U. S. MARSHAL

Citator

Cited By

• Pink v. United States. in re Home Title Ins. Co., 105 F.2d 183 (2d Cir. 1939)
  …; Watson v. Commissioner, 35 B.T.A. 706; Roebling v. Commissioner, 37 B. T.A. 82. This court refused to pro rate an expense of producing both capital and income in Commissioner v. Speyer, 2 Cir., 77 F. 2d 824, certiorari denied Helvering v. Speyer, 296 U.S. 631, 55 S.Ct. 155, 80 L. Ed. 449, where the argument for it was perhaps as strong as in the case at bar, although the facts were very different. The cases relied upon to support a contrary conclusion are distinguishable. Rockford Life Ins. Co. v. Commis…
• Viktor Petschek and Mary Petschek v. United States, 335 F.2d 734 (2d Cir. 1964)
  …goslavia and Rumania, the deductibility of the legal fees under I.R.C. § 162 would hardly be questioned; indeed we upheld a very similar deduction with respect to seizures during World War I. C. I. R. v. Speyer, 77 F. 2d 824 (2 Cir.), cert. denied, 296 U.S. 631, 56 S.Ct. 155, 80 L.Ed. 449 (1935) ; C. I. R. v. Ullman, 77 F. 2d 827 (2 Cir.), cert. denied, 296 U.S. 631, 56 S.Ct. 155, 80 L.Ed. 449 (1935). As explained in Trust of Bingham v. C. I. R., 325 U.S. 365, 374, 65 S.Ct. 1232, [*736] 89 L.Ed. 1670 (19…

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