1. Home
  2. Browse Decisions
  3. F.2d
  4. 327 F.2d
  5. 327 F.2d 855 (1964)
 

PECKHAM v. C. I. R.

No. 9118.

327 F.2d 855 (1964)

Harry L. PECKHAM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided February 6, 1964.

Attorney(s) appearing for the Case

Joseph J. Lyman, Washington, D. C., for petitioner.

Ralph A. Muoio, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attorneys, Department of Justice, on brief), for respondent.

Before BELL, Circuit Judge, and BUTZNER, District Judge.

BUTZNER, District Judge.

The taxpayer has appealed from a decision of the Tax Court of the United States1 disallowing as a deduction for income tax purposes legal fees and expenses paid by him in the unsuccessful defense of a criminal prosecution.

The taxpayer was a licensed physician practicing in Washington, D. C. In 1954 he was convicted of performing an illegal abortion.2 When he was indicted he...

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