LEVY v. COMMISSIONER

Docket No. 108634.

1 T.C.M. 226 (1942)

Louis S. Levy and Irma B. Levy v. Commissioner.

United States Tax Court.

Entered December 17, 1942.


Attorney(s) appearing for the Case

I. Herman Sher, Esq., for the petitioners. P. J. Cavanaugh, Esq., for the respondent.


Memorandum Opinion

STERNHAGEN, Judge:

A determination of deficiency of $7,913.91 in 1939 income tax resulted from the disallowance of a deduction of $14,484.20 lawyer's fees and expenses incurred in defending petitioner in a disbarment proceeding. The facts are stipulated. The return was filed in the second district of New York. Petitioner was disbarred, In re Levy, 30 Fed. Supp. 317.

The expenditures in question and their deductibility are...

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