I. D. Blumenthal and Madolyn C. Blumenthal, Petitioners, v. Commissioner of Internal Revenue, Respondent, 334 F.2d 281 (4th Cir. 1964)
Annotate this CaseDecided June 17, 1964
Richard E. Thigpen, Jr., Charlotte, S. C. (Richard E. Thigpen and Robert L. Hines, Charlotte, N. C. on brief), for petitioners
C. Guy Tadlock, Atty, Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Meyer Rothwacks, Attys, Dept. of Justice, on brief), for respondent.
Before SOBELOFF, Chief Judge, HAYNSWORTH, Circuit Judge, and MICHIE, District Judge.
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
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
