HELLER v. COMMISSIONER

Docket No. 107639.

2 T.C. 371 (1943)

WALTER S. HELLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1943.


Attorney(s) appearing for the Case

Lloyd W. Dinkelspiel, Esq., and Benjamin H. Hicklin, C. P. A., for the petitioner.

Samuel Taylor, Esq., for the respondent.


MELLOTT, Judge:

The Commissioner determined a deficiency in the income tax of petitioner for the calendar year 1937 in the amount of $7,952.40. In an amended answer he asks for an increased deficiency in the aggregate amount of $35,265.35.

The issues are:

(1) Is petitioner entitled to a deduction of $2,145 because of a payment made during 1937 to attorneys for services rendered to him as a "dissenting shareholder," under a California statute...

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