Connecticut Bar Journal, Volume 36Connecticut Bar Association, 1962 - Bar associations Includes Annual reports, and lists of members. |
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Page 39
... necessary , " has been the focal point of most of the litigation over expenses deductible by the lawyer . An expense which is merely " necessary " but not " ordinary " is not deductible , even though paid or incurred in carrying on a ...
... necessary , " has been the focal point of most of the litigation over expenses deductible by the lawyer . An expense which is merely " necessary " but not " ordinary " is not deductible , even though paid or incurred in carrying on a ...
Page 40
conclusion that although the loans were necessary they were not also " ordinary . " However , the Tax Court concluded that the repayments made to the lenders were deductible as both ordinary and necessary business expenses . With these ...
conclusion that although the loans were necessary they were not also " ordinary . " However , the Tax Court concluded that the repayments made to the lenders were deductible as both ordinary and necessary business expenses . With these ...
Page 58
... necessary business expense , recognizing that the expense was probably more necessary than ordinary . Yet in Lee M. Friedman , 63 a lawyer was denied a deduc- tion for amounts voluntarily paid on behalf of a bankrupt client by reason of ...
... necessary business expense , recognizing that the expense was probably more necessary than ordinary . Yet in Lee M. Friedman , 63 a lawyer was denied a deduc- tion for amounts voluntarily paid on behalf of a bankrupt client by reason of ...
Contents
Second VicePresident Walter M Pickett Jr 111 West Main Street | 2 |
SEPTEMBER 1962 NUMBER | 3 |
President John Q Tilson Jr 205 Church Street New Haven | 10 |
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