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 Deductions have been disallowed by the courts, however, where 'the allowance of a deduction would 'frustrate sharply defined national or state policies proscribing particular types of conduct'. . . .' Commissioner v. Tellier, 383 U.S. 687, 694, 16 L. Ed. 2d 185, 86 S. Ct. 1118 (1966) (quoting Commissioner v. Heininger, 320 U.S. 467, 473, 88 L. Ed. 171, 64 S. Ct. 249 (1943)). Thus, 'the 'test of nondeductibilty always is the severity and immediacy of the frustration resulting from allowance of the deduction.'' Id. (quoting Tank Truck Rentals, Inc. v. Commissioner, 356 U.S. 30, 35, 2 L. Ed. 2d 562, 78 S. Ct. 507 (1958)). 


For example, in Tellier, the Tax Court disallowed a deduction for expenses incurred in the unsuccessful defense of a criminal prosecution. The Court reversed, and the Supreme Court affirmed. Emphasizing that 'the 'policies frustrated must be national or state policies evidenced by some governmental declaration of them,'' id. (quoting Lilly v. Commissioner, 343 U.S. 90, 97, 96 L. Ed. 769, 72 S. Ct. 497 (1952)), the Court concluded that 'no public policy is offended when a man faced with serious criminal charges employs a lawyer to ...

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