Case Resources
Search this Case
in
Google Scholar
on the Web
Google
Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google
News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com
Search
Google
Blog Search
Technorati Blog Search
in other Databases
Google
Book Search
Justia Research Resources
Justia.com
Supreme Court Center
US Regulation Tracker
US District Court Opinions
Federal District Court Civil Case Filings
Legal Blog Search
Legal Podcast Search
USA Constitution Annotated
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
WashLaw Directory
World LII
Cases Provided By
Creative Commons
public.resource.org
R. Fenley Hunter, Appellant, v. United States of America, Appellee
United States Court of Appeals, Second Circuit. - 219 F.2d 69
Argued Jan. 11, 1955.Decided Feb. 3, 1955
Gerdes & Montgomery, John Gerdes and Winthrop A. Short, New York City, for appellant.
H. Brian Holland, Ellis N. Slack, John J. Kelley, Jr., Washington, D.C., Leonard P. Moore, Brooklyn, N.Y. (Elliott Kahaner, Brooklyn, N.Y., of counsel), for appellee.
Before CLARK, Chief Judge, and FRANK and HINCKS, Circuit Judges.
FRANK, Circuit Judge.
Taxpayer contends that the attorney's fees are deductible under Section 23(a) (2) of the Internal Revenue Code, 26 U.S.C.A. 23(a)(2), as 'ordinary and necessary expenses * * * for the production * * * of income * * *.' He argues that, as the settlement reduced the amount of his liability for alimony and thus increased his taxable net income, it constituted the 'production of income.' We cannot agree. We think the 'production' of income means the creation of increased gross income, not a reduction of liabilities or an increase of net taxable income by a reduction of allowable deductions in computing net income. Lykes v. United States, 343 U.S. 118, 72 S.Ct. 585, 96 L.Ed. 791; Howard v. Commissioner, 9 Cir., 202 F.2d 28.
Affirmed.