STATLER v. COMMISSIONER

Docket No. 48048.

25 T.C. 1175 (1956)

ELLSWORTH M. STATLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 8, 1956.


Attorney(s) appearing for the Case

George Bouchard, Esq., for the petitioner.

Clayton J. Burrell, Esq., for the respondent.


OPINION.

LEMIRE, Judge:

Respondent determined a deficiency in petitioner's income tax for 1950 in the amount of $8,473.45. The sole question presented is whether legal fees and court costs incurred by petitioner in an attempt to be designated a trustee of a testamentary trust established by petitioner's father are deductible either as business or nonbusiness expenses.

The facts are fully stipulated...

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