1. Home
  2. Browse Decisions
  3. F.2d
  4. 217 F.2d
  5. 217 F.2d 401 (1954)
 

SHIPP v. COMMISSIONER OF INTERNAL REVENUE

No. 14059.

217 F.2d 401 (1954)

E. S. SHIPP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

December 2, 1954.

Attorney(s) appearing for the Case

Dexter D. Jones, Raymond V. Haun, Henry Schaefer, Jr., E. J. Caldecott, Los Angeles, Cal., for appellant.

H. Brian Holland, Asst. Atty. Gen., Dudley J. Godfrey, Ellis N. Slack, A. F. Prescott, Alonzo W. Watson, Jr., Sp. Assts. to Atty. Gen., Kenneth W. Gemmill, Acting Chief Counsel, Int. Rev. Service, Washington, D. C., for appellee.

Before STEPHENS and FEE, Circuit Judges, and GOODMAN, District Judge.

GOODMAN, District Judge.

The question for decision is: Did the Commissioner of Internal Revenue correctly assess a deficiency against petitioner because the latter deducted attorneys' and accountants' fees incurred in defense of a lawsuit, which sought to obtain title to part of his property, as "necessary expenses for management, conservation or maintenance of property held for production of income?" § 23 (a) (2), Internal Revenue Code, 26 U.S.C.A. § 23...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases