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ADAMS v. COMMISSIONER

Docket No. 112228.

1 T.C.M. 929 (1943)

Charles E. Adams and Phyllis S. Adams v. Commissioner.

United States Tax Court.

Entered April 21, 1943.

Attorney(s) appearing for the Case

Raymond C. Cushwa, Esq., 815 Fifteenth St., N. W., Washington, D. C., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined a deficiency of $3,830.53 in petitioner's income tax for 1940. Petitioner, whose return was filed in the District of New York, assails so much as results from the disallowance of a deduction of a lawyer's fee of $3,755.51 for representing petitioner in a proceeding before the Board of Tax Appeals to contest a deficiency for 1935. The former proceeding, Charles E. Adams, 39 B. T. A....

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