1. Home
  2. Browse Decisions
  3. T.C.
  4. 10 T.C.
  5. 10 T.C. 380 (1948)
 

COBB v. COMMISSIONER

Docket No. 12617.

10 T.C. 380 (1948)

FRANK M. COBB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 25, 1948.

Attorney(s) appearing for the Case

W. Dean Hopkins, Esq., for the petitioner.

Philip J. Wolf, Esq., for the respondent.

The Commissioner determined a deficiency of $360.32 in income tax for the year 1944. The only issue to be determined is whether attorneys' fees in the amount of $2,260 are deductible under section 23 (a) (2) of the Internal Revenue Code. The respondent conceded error in disallowing deductions aggregating $241 for dues to bar associations and a law library, subscription to legal periodicals, and expenses for telephone service, stationery...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases