Court allows deduction of voluntary liquidation costs not directly from income generation or retention.

The Administrative Court allowed the deduction of expert fees and liquidation costs incurred during the voluntary dissolution of a real estate company for the 1981 tax year. The company argued these expenses were deductible, while the tax authority contended they did not stem from income generation or retention. The court ruled in favor of the company, permitting the deduction despite the expenses not being directly tied to income activities.