FLOYD v. COMMISSIONER

Docket No. 112513.

2 T.C.M. 776 (1943)

James S. Floyd v. Commissioner.

United States Tax Court.

Entered September 17, 1943.


Attorney(s) appearing for the Case

Sidney J. Hayles, C. P. A., 831 Citizens & Southern Nat. Bank Bldg., Atlanta, Ga., for the petitioner. B. D. Hathcock, Esq., for the respondent.


Memorandum Opinion

DISNEY, Judge:

This proceeding involves income taxes for the calendar years 1940 and 1941. The deficiencies were determined in the respective amounts of $405.16 and $184.27, all of which amounts the petitioner places in issue, under the general contention that the Commissioner erred in disallowing in the year 1940, the total amount of $722.23 of legal fees and fees in connection with preparation of income tax returns; and in the year 1941...

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