ESTATE OF CLARK v. COMMISSIONER

Docket No. 111569.

2 T.C. 676 (1943)

ESTATE OF EDWARD W. CLARK, III, DECEASED, PROVIDENT TRUST COMPANY OF PHILADELPHIA, ADMINISTRATOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 10, 1943.


Attorney(s) appearing for the Case

Shippen Lewis, Esq., for the petitioner.

Harry L. Brown, Esq., for the respondent.


OPINION.

VAN FOSSAN, Judge:

The respondent determined a deficiency in petitioner's income tax for the year of 1939 in the amount of $2,567.72, consequent on the disallowance, inter alia, of two deductions claimed by petitioner: (1) salaries, fees, etc., $16,250; and (2) attorney's fees, $1,250. With respect to these items respondent stated in the statement attached to the notice of deficiency as follows:

The item of $1,250.00 paid by...

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