SPEARS v. COMMISSIONER

Docket No. 11731.

6 T.C.M. 303 (1947)

B. M. Spears v. Commissioner.

United States Tax Court.

Entered March 18, 1947.


Attorney(s) appearing for the Case

F. E. Hagler, Esq., Hagler & Lowrance, Memphis, Tenn., for the petitioner. S. Earl Heilman, Esq., for the respondent.


Memorandum Opinion

OPPER, Judge:

Petitioner challenges respondent's determination of a deficiency in income tax in the amount of $878.61, for the calendar year 1943.

The sole issue is whether respondent erred in disallowing as a deduction from gross income sums expended by petitioner as attorney's fees, court costs, and other related expenses, in a proceeding to secure a portion of the estate of a deceased aunt.

Petitioner, an individual...

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