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. chanrobles.com-red

Page 295 U. S. 113


ChanRobles Professional Review, Inc.

ChanRobles Professional Review, Inc. : www.chanroblesprofessionalreview.com
ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com
ChanRobles CPA Review Online

ChanRobles CPALE Review Online : www.chanroblescpareviewonline.com
ChanRobles Special Lecture Series

ChanRobles Special Lecture Series - Memory Man : www.chanroblesbar.com/memoryman