TRUST FOR McHENRY v. COMMISSIONER

Docket No. 10845.

6 T.C.M. 1027 (1947)

Trust for Amy DuPuy McHenry, Emily W. Reed, Successor Trustee v. Commissioner.

United States Tax Court.

Entered August 29, 1947.


Attorney(s) appearing for the Case

Paul G. Rodewald, Esq., 1025 Union Tr. Bldg., Pittsburgh, Pa., and Donald L. McCaskey, Esq., for the petitioner. Homer F. Benson, Esq., for the respondent.


Memorandum Opinion

OPPER, Judge:

Respondent determined a deficiency in income tax for the calendar year 1942 in the amount of $2,704.30.

The issue is the deductibility, in computing the trust's taxable net income, of certain legal fees and other expenses paid by the trustee, under order of Court, to fiduciaries and their counsel, who, on behalf of various trust beneficiaries, participated in litigation over the manner of distribution of a portion...

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