1. Home
  2. Browse Decisions
  3. T.C.
  4. 26 T.C.
  5. 26 T.C. 562 (1956)
 

JOSEPH v. COMMISSIONER

Docket No. 57747.

26 T.C. 562 (1956)

THOMAS A. JOSEPH AND SUSAN JOSEPH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 18, 1956.

Attorney(s) appearing for the Case

Horace W. Domigan, Esq., for the petitioners.

Bernard J. Boyle, Esq., for the respondent.

The Commissioner determined deficiencies in income tax of $1,417.36 for 1949; $2,723.40 for 1950; and $576.30 for 1951.

The issues for decision are (1) whether, under section 23 (a) of the Internal Revenue Code of 1939, petitioner, an attorney at law, is entitled to deduct attorney fees and other expenses paid in connection with the defense of a criminal prosecution for the commission of the crime of subornation of perjury...

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