Oren R. Brooks v. Commissioner of Internal Revenue

Fourth Circuit

Oren R. Brooks v. Commissioner of Internal Revenue

456 F.2d 246, 29 A.F.T.R.2d (RIA) 760, 1972 U.S. App. LEXIS 10849

CourtCourt of Appeals for the Fourth Circuit

DecidedMarch 9, 1972

Docket71-2070

StatusPublished

This text of 456 F.2d 246 (Oren R. Brooks 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

Oren R. Brooks v. Commissioner of Internal Revenue, 456 F.2d 246, 29 A.F.T.R.2d (RIA) 760, 1972 U.S. App. LEXIS 10849 (4th Cir. 1972).

Pincite

Opinion

PER CURIAM:

This appeal involves deficiencies in federal income taxes for the years 1966 and 1967. The Commissioner determined that certain legal expenses incurred by the petitioner in defense of a suit for malicious prosecution were not deductible under Section 212(2) of the Internal Revenue Code of 1954.

The sole question on appeal is whether the Tax Court was correct in finding that the legal expenses incurred for the years in question were personal in nature and that such amounts were therefore not deductible.

Upon consideration of the briefs, record and joint appendix, we dispense with oral argument and affirm on the findings and opinion of the Tax Court. 1

Affirmed.

1

. T.C.Memo. 1971-152, T.C. (1971).

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