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WOODWARD v. COMMISSIONER

No. 412.

397 U.S. 572 (1970)

90 S.Ct. 1302

25 L.Ed.2d 577

WOODWARD ET AL. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 20, 1970

Attorney(s) appearing for the Case

Donald P. Cooney argued the cause for petitioners. On the brief was Martin M. Cooney.

Assistant Attorney General Walters argued the cause for respondent. With him on the brief were Solicitor General Griswold, Matthew J. Zinn, Gilbert E. Andrews, and Stuart A. Smith.

MR. JUSTICE MARSHALL delivered the opinion of the Court.

This case and United States v. Hilton Hotels Corp., post, p. 580, involve the tax treatment of expenses incurred in certain appraisal litigation.

Taxpayers owned or controlled a majority of the common stock of the Telegraph-Herald, an Iowa publishing corporation. The Telegraph-Herald was incorporated in 1901, and its charter was extended for 20-year periods in 1921 and 1941. On June 9,...

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