VIERECK v. COMMISSIONER

Docket No. 6445.

4 T.C.M. 1026 (1945)

George Sylvester Viereck v. Commissioner.

United States Tax Court.

Entered November 28, 1945.


Attorney(s) appearing for the Case

O. R. McGuire, Esq., for the petitioner. Thomas R. Charshee, Esq., for the respondent.


Memorandum Findings of Fact

MURDOCK, Judge:

The Commissioner determined a deficiency of $1,923.61 in income tax for the calendar year 1941. The only adjustment which he made was to disallow a deduction of $4,700 claimed as attorneys' fees and the propriety of that disallowance is the only issue for decision.

Findings of Fact

The petitioner is an individual. He filed his income tax return for the calendar year 1941 with the collector of...

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