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VAN WART v. COMMISSIONER OF INTERNAL REVENUE

No. 95.

295 U.S. 112 (1935)

VAN WART v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 29, 1935.

Attorney(s) appearing for the Case

Mr. Frederick R. Gibbs, with whom Mr. Preston B. Kavanagh was on the brief, for petitioner.

Assistant Solicitor General MacLean, with whom Solicitor General Biggs, Assistant Attorney General Wideman, and Messrs. Sewall Key, John G. Remey, and W. Marvin Smith were on the brief, for respondent.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

The sole question for determination is whether an attorney's fee, paid by the guardian for conducting litigation to secure income for his ward, was a business expense within § 214 (a) (1), Revenue Act, 1924, and therefore deductible from the minor's gross income. The facts, as stated by the court below, were these &...

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