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FRANK v. COMMISSIONER

Docket No. 32374.

20 T.C. 511 (1953)

MORTON FRANK AND AGNES DODDS FRANK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 29, 1953.

Attorney(s) appearing for the Case

Albert B. Arbaugh, Esq., for the petitioners.

Charles Speed Gray, Esq., for the respondent.

The respondent determined an income tax deficiency against the petitioners for the year 1946 in the amount of $2,914.92. The only issue presented is whether the petitioners are entitled to deduct traveling expenses and legal fees in the amount of $5,965 in the taxable year.

FINDINGS OF FACT.

Morton Frank and Agnes Dodds Frank, the petitioners, are husband and wife who filed a joint income tax return for 1946 with the collector

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