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 ...
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action administrative American Bar Association appear application assignment attorney bankruptcy Bar Association Circuit Court civil claims Code Committee common elements common law compensation condominium Conn Connecticut constitutional corporation counsel creditor criminal decision deductible defendant doctrine employee Ethics evidence expenses fact federal courts filing Hartford income infringement injury intent issue judges judgment judicial jurisdiction jury trials Justice Law Day lawyer legislation liability lien litigation marriage matter ment mortgage motor vehicle nolle nolle prosequi opinion party patent person plaintiff practice present problem procedure professional prosecution prosecutor protection question reason Roger Wolcott rule Sacco and Vanzetti Section service of process social interest STAT statute statutory Supp supra note Supreme Court tion trade secret trial de novo trustee Uniform Commercial Code United valid Vanzetti Wolcott