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Morton Frank v. Commissioner

United States Tax Court
20 T.C. 511 (1953)


Facts

Morton Frank and Agnes Dodds Frank (plaintiffs) were husband and wife. The Franks were interested in purchasing and operating a newspaper or radio station. At the end of November 1945, they left for a trip throughout the United States in an effort to find potential newspapers or radio stations to purchase. In November 1946, they purchased a newspaper in Ohio. Until they made the purchase, the Franks incurred significant travel, communication, and legal expenses. The Franks deducted $5,965 of these expenditures as ordinary and necessary business expenses.

Rule of Law

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Issue

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Holding and Reasoning (Van Fossan, J.)

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  • A "yes" or "no" answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

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