Court allows deduction of legal fees for pension matters as income-related expenses for a captain.

The Administrative Court allowed the taxpayer to deduct legal fees incurred for handling his maritime pension case from his taxable income. The taxpayer, a captain born in 1914 who remained at sea, argued these costs were necessary expenses for acquiring pension income. The court agreed, ruling that under the specific circumstances and the nature of the case, the fees constituted expenses derived from pension income.