Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue
310 F.2d 738, 11 A.F.T.R.2d (RIA) 363
Court of Appeals for the Third Circuit·Decided December 28, 1962·No. 13951_1·Published·Cited by 1 cases
Opinion
Upon review of the record we find no error in the holding of the Tax Court that the payment made by the petitioners (taxpayers) in compromise of litigation was not a deductible expense under either Section 162 or Section 212 of the Internal Revenue Code of 1954.
The Decision of the Tax Court will be affirmed.
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Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue, 310 F.2d 738, 11 A.F.T.R.2d (RIA) 363 (3d Cir. 1962).
310 F.2d 738 (Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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323 F.2d 913 (Ninth Circuit, 1963)