KOTTEMANN v. COMMISSIONER OF INTERNAL REVENUE

No. 7727.

81 F.2d 621 (1936)

KOTTEMANN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

January 27, 1936.


Attorney(s) appearing for the Case

Thomas R. Dempsey, A. Calder Mackay, and Arthur McGregor, all of Los Angeles, Cal., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Harry Marselli and Sewall Key, Sp. Assts. to the Atty. Gen., for respondent.

Before WILBUR, GARRECHT, and HANEY, Circuit Judges.


GARRECHT, Circuit Judge.

In the calendar year 1927 William C. Kottemann, petitioner herein, incurred as attorneys' fees, as a business expense, an indebtedness of $20,000. He paid $3,500 of this amount on account during the year 1927. Petitioner states the question involved herein as follows: "Is Petitioner entitled to take as a deduction from gross income for the calendar year 1927 the entire amount of legal expenses incurred during that year in the sum of $20,000...

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