Home/Fourth Circuit/I. D. Blumenthal and Madolyn C. Blumenthal v. Commissioner of Internal Revenue

I. D. Blumenthal and Madolyn C. Blumenthal v. Commissioner of Internal Revenue

334 F.2d 281, 14 A.F.T.R.2d (RIA) 5094, 1964 U.S. App. LEXIS 5034
CourtCourt of Appeals for the Fourth Circuit
DecidedJune 17, 1964
Docket9397_1
StatusPublished

This text of 334 F.2d 281 (I. D. Blumenthal and Madolyn C. Blumenthal v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
I. D. Blumenthal and Madolyn C. Blumenthal v. Commissioner of Internal Revenue, 334 F.2d 281, 14 A.F.T.R.2d (RIA) 5094, 1964 U.S. App. LEXIS 5034 (4th Cir. 1964).

Opinion

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.

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334 F.2d 281 (Tenth Circuit, 1964)

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Bluebook (online)
334 F.2d 281, 14 A.F.T.R.2d (RIA) 5094, 1964 U.S. App. LEXIS 5034, Counsel Stack Legal Research, https://law.counselstack.com/opinion/i-d-blumenthal-and-madolyn-c-blumenthal-v-commissioner-of-internal-ca4-1964.