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ESTATE OF BAIER v. C. I. R.

No. 75-1609.

533 F.2d 117 (1976)

ESTATE of Richard BAIER et al., Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided April 6, 1976.

Attorney(s) appearing for the Case

Harold Druse, Plainfield, N. J., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Jonathan S. Cohen, and Stephen M. Gelber, Tax Div., Dept. of Justice, Washington, D. C., for appellee.

Before VAN DUSEN, ADAMS and WEIS, Circuit Judges.

OPINION OF THE COURT

VAN DUSEN, Circuit Judge.

The sole question presented on this appeal from the Tax Court is whether certain legal expenses incurred by the taxpayer during calendar years 1969-1971 qualify as an ordinary expense under § 212 of the Internal Revenue Code of 1954,1 or whether those expenses must be treated as capital expenditures. The Tax Court held that the expenses have their origin in the disposition of...

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