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NATIONAL ASSOCIATION OF SCHOOLS AND PUBLISHERS, INC. v. COMMISSIONER

Docket No. 16433.

7 T.C.M. 655 (1948)

National Association of Schools and Publishers, Inc. v. Commissioner.

United States Tax Court.

Entered September 17, 1948.

Attorney(s) appearing for the Case

L. A. Luce, Esq., Munsey Bldg., Washington, D. C., for the petitioner. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Deficiencies in income tax have been determined for the years 1942 and 1943 in the respective amounts of $540 and $675. The only issue is whether petitioner may deduct legal fees in the amount of $2,000 paid in 1942 and legal fees in the amount of $2,500 paid in 1943.

Findings of Fact

Petitioner is a corporation having its principal place of business at 902 Market Street, Wilmington, Delaware. The income...

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