[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. § 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. § 212, the expense of litigation to recover title or possession of stock.