GENERAL OUTDOOR ADVERTISING CO. v. HELVERING

No. 207.

89 F.2d 882 (1937)

GENERAL OUTDOOR ADVERTISING CO., Inc., v. HELVERING. HELVERING v. GENERAL OUTDOOR ADVERTISING CO., Inc.

Circuit Court of Appeals, Second Circuit.

May 10, 1937.


Attorney(s) appearing for the Case

Greene & Hurd, of New York City (James L. Moore, James L. Dohr, and Malcolm C. Law, all of New York City, of counsel), for General Outdoor Advertising Co.

James W. Morris, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue.

Before MANTON, L. HAND, and CHASE, Circuit Judges.


L. HAND, Circuit Judge.

This appeal raises two questions: (1) whether the taxpayer may deduct as an "ordinary and necessary" expense of its business payments for legal services in defending a suit against it and others brought by the United States under the Anti-Trust Acts (15 U.S.C.A. § 1 et seq.); and (2) whether it may deduct another payment made as hereinafter described, as "compensation for personal services actually rendered." Both deductions are controlled...

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