United States First Circuit
CAPITAL VIDEO CORP. v. COMM'R OF INTERNAL REVENUE, 02-1564
Legal fees paid for a defense against criminal charges were not deductible as ordinary and necessary business expenses under Internal Revenue Code section 162(a), where the charges were not sufficiently related to the operation of the corporation.
Appellate Information
- Decided 11/27/2002
- Published 11/27/2002
Judges
- LYNCH, Circuit Judge., Before LYNCH, Circuit Judge, CYR, Senior Circuit Judge, and LIPEZ, Circuit Judge.
Court
- United States First Circuit
Counsel
- For Appellant:
- Brian C. Newberry, with whom James P. Redding and Hinckley, Allen & Snyder, LLP were on brief, for Appellants.
- For Appellees:
- Judith A. Hagley, Attorney, Tax Division, with whom Eileen J. O'Connor, Assistant Attorney General, and Gilbert S. Rothenberg, Attorney, Tax Division, were on brief, for Appellee.