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CRAWFORD v. COMMISSIONER

Docket No. 4892.

5 T.C. 91 (1945)

ANNIE LAURIE CRAWFORD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 22, 1945.

Attorney(s) appearing for the Case

Lee W. Eckels, Esq., for the petitioner.

Francis X. Gallagher, Esq., for the respondent.

OPINION.

SMITH, Judge:

This proceeding involves an income tax deficiency for 1940 in the amount of $38,551.12. The only question in issue is whether petitioner is entitled to deduct fees of $50,000 which she paid to a firm of attorneys in 1940 for representing her in an appeal to the Supreme Court of Pennsylvania against a ruling of the Orphans' Court disqualifying her as coexecutor of her deceased husband's estate.

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