Appeal of Estate of Pennell
Cases that cite this one
4 later published cases cite this decision.
- Merians v. Commissioner (United States Tax Court 1973)
- Schultz v. Commissioner (United States Tax Court 1968)
- Lansill v. Commissioner (United States Board of Tax Appeals 1929)
- Pennell v. Commissioner (United States Board of Tax Appeals 1926)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
OPINION.
The payment by an individual for general personal legal services, including the preparation of a will, are obviously not “ordinary and necessary expenses paid or incurred in the taxable year in carrying on any trade or business,” as provided in section 214(a) (1) of the Revenue Act of 1918. If any part thereof could be so classified the burden of allocation must be on the petitioner and not on the Board. We need not therefore discuss the question whether, since the payment of the entire bill of $20,000 was equally
Judgment for the Commissioner.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.