CAMMACK v. COMMISSIONER

Docket Nos. 3822, 3823.

5 T.C. 467 (1945)

HOWARD E. CAMMACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. EDWARD ARTHUR CAMMACK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 19, 1945.


Attorney(s) appearing for the Case

C. C. Goodson, Esq., and E. F. Hoeschen, Esq., for the petitioners.

Ned Fischer, Esq., for the respondent.


These proceedings were consolidated. Respondent has determined deficiencies in income tax for the calendar year 1940 against the petitioner, Howard E. Cammack, in the sum of $205.93, and against the petitioner, Edward Arthur Cammack, in the sum of $79.15. The latter claims an overpayment of $8.52. The deficiency in each case arises through disallowance by the respondent of certain legal fees and expenses paid by each petitioner in...

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