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

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Van Wart v. Commissioner of Internal Revenue

No. 95

Argued November 13, 1934
Decided April 29, 1935
295 U.S. 112

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT

Syllabus

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