Case: Appeal of Estate of HELEN S. PENNELL
Abbreviation: Appeal of Estate of Pennell
Decision Date: 1926-09-25
Docket Number: Docket No. 2588
Citation: 4 B.T.A. 1039
Volume: 4
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of Estate of HELEN S. PENNELL.
Judges: 
Pages: 1039–1040

Head Matter:
Appeal of Estate of HELEN S. PENNELL.
Docket No. 2588.
Decided September 25, 1926.
Harry B. Walker, Esq., for the petitioner.
Robert A. Littleton, Esq., for the Commissioner.

Opinion:
OPINION.
SteRNhagen :
The payment by an individual for general personal legal services, including the preparation of a will, are obviously not "ordinary and necessary expenses paid or incurred in the taxable year in carrying on any trade or business," as provided in section 214(a) (1) of the Revenue Act of 1918. If any part thereof could be so classified the burden of allocation must be on the petitioner and not on the Board. We need not therefore discuss the question whether, since the payment of the entire bill of $20,000 was equally divided as between 1920 and 1921 without any earmarking, the petitioner could properly allocate the $3,000 entirely to the first payment in 1920.
Judgment for the Commissioner.