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Kornhauser v. United States, 276 U.S. 145 (1928)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Kornhauser v. United States, 276 U.S. 145 (1928)
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Kornhauser v. United States No. 162 Submitted January 12, 1928 Decided February 20, 1928 276 U.S. 145
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
Claimant successfully defended an accounting suit brought by his former law partner respecting shares of stock which claimant had received for professional services, performed by him, as the partner alleged, during the existence of the partnership, or, as claimant maintained, after its termination. Held that, in computing claimant’s net income under the Revenue Act of 1918, the attorney’s fees paid by him in defense of the suit were deductible from gross income not as a loss under § 214(a)(4), but as an "ordinary and necessary expense" incurred in carrying on a business, under § 214(a)(1); that it was not within § 215, forbidding deduction of "personal, living, or family expenses." P. 152.
62 Ct.Cls. 647 reversed.
Certiorari, 273 U.S. 692, to review a judgment of the Court of Claims denying a claim for an amount paid under an increased income tax assessment.
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Chicago: U.S. Supreme Court, "Syllabus," Kornhauser v. United States, 276 U.S. 145 (1928) in 276 U.S. 145 276 U.S. 146–276 U.S. 151. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=P59RGBJ3ACGXFAN.
MLA: U.S. Supreme Court. "Syllabus." Kornhauser v. United States, 276 U.S. 145 (1928), in 276 U.S. 145, pp. 276 U.S. 146–276 U.S. 151. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=P59RGBJ3ACGXFAN.
Harvard: U.S. Supreme Court, 'Syllabus' in Kornhauser v. United States, 276 U.S. 145 (1928). cited in 1928, 276 U.S. 145, pp.276 U.S. 146–276 U.S. 151. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=P59RGBJ3ACGXFAN.
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