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COMMISSIONER v. HEININGER

No. 63.

320 U.S. 467 (1943)

64 S.Ct. 249

88 L.Ed. 171

COMMISSIONER OF INTERNAL REVENUE v. HEININGER.

Supreme Court of United States.

Decided December 20, 1943.

Attorney(s) appearing for the Case

Mr. Valentine Brookes, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and J. Louis Monarch were on the brief, for petitioner.

Mr. Floyd Lanham for respondent.

Mr. Henry J. Richardson filed a brief, as amicus curiae, in support of respondent.

MR. JUSTICE BLACK delivered the opinion of the Court.

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.1

The fees and expenses were incurred under the following circumstances. From 1926...

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