Neeb v. The Queen, 97 DTC 895 (TCC)

Legal fees incurred by the taxpayer in unsuccessfully defending narcotics charges were non-deductible as being of a personal nature (he was not...

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In finding that the taxpayer, who had carried on a narcotics business, could not deduct the value of hashish that had been seized by the American...

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The taxpayer incurred legal expenses in defending against narcotics charges. Before going on to find that these expenses were non-deductible on...

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