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Van Wart v. Commissioner, 295 U.S. 112 (1935)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Van Wart v. Commissioner, 295 U.S. 112 (1935)
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Van Wart v. Commissioner of Internal Revenue No. 95 Argued November 13, 1934 Decided April 29, 1935 295 U.S. 112
CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE FIFTH CIRCUIT
Syllabus
1. Under the Revenue Act of 1924, the ward, not the guardian, is the "taxpayer." P. 115.
2. An attorney’s fee paid by a guardian on behalf of and out of the income of his ward, who was not engaged in any business, for the conduct of litigation to recover income for the ward, held not deductible under § 214(a)(1) of the Revenue Act of 1924 as an ordinary or necessary expense incurred in carrying on a business. Id.
69 F.2d 299 affirmed.
Certiorari, 293 U.S. 537, to review a judgment reversing a decision of the Board of Tax Appeals which reversed an order of the Commissioner disallowing a deduction from income tax.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Van Wart v. Commissioner, 295 U.S. 112 (1935) in 295 U.S. 112 295 U.S. 113. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=C79WFMJYTLTJVWW.
MLA:
U.S. Supreme Court. "Syllabus." Van Wart v. Commissioner, 295 U.S. 112 (1935), in 295 U.S. 112, page 295 U.S. 113. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=C79WFMJYTLTJVWW.
Harvard:
U.S. Supreme Court, 'Syllabus' in Van Wart v. Commissioner, 295 U.S. 112 (1935). cited in 1935, 295 U.S. 112, pp.295 U.S. 113. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=C79WFMJYTLTJVWW.
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