Source: https://caselaw.findlaw.com/us-supreme-court/295/112.html
Timestamp: 2019-04-20 11:13:36+00:00

Document:
Mr. Frederick R. Gibbs, of Washington, D.C., for petitioner. [295 U.S. 112, 113] The Attorney General and Mr. Angus D. MacLean, Asst. Sol. Gen., of Washington, D.C., for respondent.
The Board of Tax Appeals held the attorney's fee was deductible as an ordinary and necessary expense in carrying on business. Section 214(a)(1), 26 USCA 955(a)(1). The Commissioner claimed it was personal expense of the minor taxpayer, excluded from deduction by section 215(a)(1), 26 USCA 956(a)(1), and the court below upheld this view. It declined to follow Commissioner v. Wurts-Dundas, Circuit Court of Appeals, Second Circuit, 54 F.(2d) 515. Because of this conflict the cause is here.
We agree with the conclusion that the ward, not the guardian, was the taxpayer. The return was filed by him in her behalf; the taxable income was hers, not his. The [295 U.S. 112, 116] attorney's fee arose out of litigation conducted in the name of the ward. It was paid for her benefit out of her income.
The ward was not engaged in any business. So far as appears, the same thing is true of the guardian. See Kornhauser v. United States, 276 U.S. 145 , 48 S.Ct. 219; Commissioner v. Field (C.C.A.) 42 F.(2d) 820; Hutchings v. Burnet, 61 App.D.C. 109, 58 F.(2d) 514; Walker v. Commissioner (C.C.A.) 63 F.(2d) 351; Lindley v. Commissioner (C.C.A.) 63 F.( 2d) 807. Moreover, guardianship is not recognized by the statute as a taxable entity.
The judgment under review must be affirmed.
(1) Every individual having a net income for the taxable year of $1, 000 or over, if single, or if married and not living with husband or wife. 26 USCA 966 and note.

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