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U.S. Court of Appeals for the Fourth Circuit, 1964

I. D. Blumenthal and Madolyn C. Blumenthal v. Commissioner of Internal Revenue

I. D. Blumenthal and Madolyn C. Blumenthal v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided June 17, 1964 · Sobeloff, Haynsworth, Michie
334 F.2d 281; 14 A.F.T.R.2d (RIA) 5094; 1964 U.S. App. LEXIS 5034 (Federal Reporter, Second Series)

I. D. Blumenthal and Madolyn C. Blumenthal v. Commissioner of Internal Revenue

Opinion

PER CURIAM.

The Tax Court held that the legal expenses which the taxpayer sought to deduct were not ordinary and necessary business expenses deductible under § 212 of the Internal Revenue Code of 1954. For the reasons stated by the Tax Court in its opinion, * we agree that these were capital disbursements.

Affirmed.

*

T. C. Memo 1963-269.

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

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