What is the test for deducting income tax from a personal injury deduction?

It should be noted that the dissenters did not disagree with the plurality's conclusion that the amounts were not "ordinary and necessary expenses of a trade or business"; they argued rather that the expenses came within what is now Sec. 212(1), adopted in 1942 to overrule Higgins v. C.I.R., 312 U.S. 212, 61 S.Ct. 475, 85 L.Ed. 783 (1941), which allowed deduction of "the ordinary and necessary expenses [of an individual] paid or incurred ... for the production or collection of income."