US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

VAN WART V. COMMISSIONER, 295 U. S. 112 (1935)

Subscribe to Cases that cite 295 U. S. 112 RSS feed for this section

U.S. Supreme Court

Van Wart v. Commissioner, 295 U.S. 112 (1935)

Van Wart v. Commissioner of Internal Revenue

No. 95

Argued November 13, 1934

Decided April 29, 1935

295 U.S. 112


1. Under the Revenue Act of 1924, the ward, not the guardian, is the "taxpayer." P. 295 U. S. 115.

2. An attorney's fee paid by a guardian on behalf of and out of the income of his ward, who was not engaged in any business, for the conduct of litigation to recover income for the ward, held not deductible under § 214(a)(1) of the Revenue Act of 1924 as an ordinary or necessary expense incurred in carrying on a business. Id.

69 F.2d 299 affirmed.

Certiorari, 293 U.S. 537, to review a judgment reversing a decision of the Board of Tax Appeals which reversed an order of the Commissioner disallowing a deduction from income tax. chanroblesvirtualawlibrary

Page 295 U. S. 113

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™