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U.S. Court of Appeals for the Third Circuit, 1962

Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue

Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Third Circuit · Decided December 28, 1962 · Kalodner, Forman, Rosenberg
310 F.2d 738; 11 A.F.T.R.2d (RIA) 363 (Federal Reporter, Second Series)

Meyer A. Mathiasen and Evelyn Mathiasen v. Commissioner of Internal Revenue

Opinion

PER CURIAM.

Upon review of the record we find no error in the holding of the Tax Court that the payment made by the petitioners (taxpayers) in compromise of litigation was not a deductible expense under either Section 162 or Section 212 of the Internal Revenue Code of 1954.

The Decision of the Tax Court will be affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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