# Atlantic Terra Cotta Co. v. Commissioner > United States Board of Tax Appeals · October 30, 1928 · 13 B.T.A. 1289 URL: https://www.frixlaw.com/law-library/cases/4488542 ## Case - **Full name:** ATLANTIC TERRA COTTA CO., v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** October 30, 1928 - **Citations:** 13 B.T.A. 1289; 1928 BTA LEXIS 3072 - **Precedential status:** Published - **Opinion:** Opinion of the court by Tkammeli - **Judges:** Phillips, Tkammeli, Green, Milliken - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4488542 ## Opinion text *1290 OPINION. Tkammeli, : The petitioner contends that the attorneys’ fees and other expenses incurred by it in defending itself against the indictments were ordinary and necessary expenses incurred in carrying on its trade or business and were deductible from its gross income, *1291 Upon the authority of the cases of Columbus Bread Co., 4 B. T. A. 1126, and Great Northern Railroad Co., 10 B. T. A. 1347, it is held that the amounts in question are not deductible. Reviewed by the Board. Judgment will be entered under Rule 50. Phillips, GReen, and MillikeN dissent. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4488542. Public record. Not legal advice.