United States Tax Court August 16, 1949, Docket No. 18509 (Cooper Foundation v. Commissioner)

lead-opinion

OPINION.

LeMiRE, Judge:

The only question for our determination is whether or not the legal expenses paid by Enterprises in 1943, in connection with resisting jurisdiction over itself, Interstate, and Rialto by New York courts of .the suit by Paramount, were ordinary and necessary business expenses of the corporation.