The Commissioner determined a deficiency of $3,431.76 in income tax for 1941. The question to be determined is whether the amount of $5,456.58, allegedly expended for legal fees and expenses, or any portion thereof, is deductible from gross income under section 23 (a) (2) of the Internal Revenue Code.
FINDINGS OF FACT.
The petitioner is a resident of Detroit, Michigan. He has been engaged for 35 years in the business of manufacturing springs for automobile...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.