HESSERT v. COMMISSIONER

Docket No. 107336.

1 T.C.M. 932 (1943)

Raymond M. Hessert v. Commissioner.

United States Tax Court.

Entered April 22, 1943.


Attorney(s) appearing for the Case

Robert Ash, Esq., for the petitioner. Harry L. Brown, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves an income tax deficiency of $3,536.04 determined by respondent against petitioner for the calendar year 1937. The issues presented are whether or not petitioner is entitled to the following deductions from gross income: (1) $9,050 paid by petitioner on an obligation of the National Perforator Co. Inc.; (2) $3,580.30 paid by petitioner for legal services rendered in defending a patent infringment suit...

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