BRAWNER v. BURNET

No. 5583.

63 F.2d 129 (1933)

BRAWNER v. BURNET, Com'r of Internal Revenue.

Court of Appeals of the District of Columbia.

Decided January 9, 1933.


Attorney(s) appearing for the Case

Roger J. Whiteford and Robert P. Smith, both of Washington, D. C., for appellant.

C. M. Charest, of Washington, D. C., G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, F. M. Thompson, and Francis H. Horan, all of Washington, D. C., for appellee.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.


MARTIN, Chief Justice.

The question presented by this case is whether certain sums paid by a surviving partner in settlement of a suit brought by the wife of his deceased partner, asserting a claim to the assets of the partnership, and for attorney's fees in connection therewith, may be deducted from gross income as ordinary and necessary expenses incurred in carrying on a trade or business, within the meaning of section 214 (a) of the Revenue Act of 1921 (42 Stat...

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