Sanderson v. Commissioner
This text of 23 B.T.A. 304 (Sanderson v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
[306]*306OFINION.
The- respondent determined that the amount of $37,562.63 paid to petitioner’s attorneys in 1925 was not deductible [307]*307because it was “ a personal expense within the meaning of section 215 of the Revenue Act of 1926.” The petitioner contends that the amount was deductible “ as an ordinary and necessary business expense under the provisions of section 214 (a) (1),” and cites principally Kornhauser v. United States, 276 U. S. 145. We are of opinion that the respondent has treated the item correctly. It was related directly to petitioner’s marital situation and only remotely and incidentally involved his business or that of Barney & Company.
Judgment will he entered for the respondent.
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Cite This Page — Counsel Stack
23 B.T.A. 304, 1931 BTA LEXIS 1896, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sanderson-v-commissioner-bta-1931.