[Download] "Nickell v. Commissioner of Internal Revenue" by United States Court Of Appeals For The Sixth Circuit " eBook PDF Kindle ePub Free
eBook details
- Title: Nickell v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 27, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 78 KB
Description
The taxpayers, Jane Johnson and Joan Kincaid, appeal a Tax Court decision rejecting the deduction of certain legal expenses. The central issue in the case is whether Treas. Reg. ร§ 1.212-1(k) should be read to create an exception to the general rule of nondeductibility of expenses incurred to "recover" property. The proposed exception would render deductible, under I.R.C. ร§ 212, the expense of litigation to recover title or possession of stock.