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KELLY v. COMMISSIONER OF INTERNAL REVENUE

No. 11491.

228 F.2d 512 (1956)

Daniel S. W. KELLY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

January 4, 1956.

Attorney(s) appearing for the Case

Harvey W. Peters, Milwaukee, Wis., for petitioner.

H. Brian Holland, Asst. Atty. Gen., George F. Lynch, Ellis N. Slack, Hilbert P. Zarky, Charles B. Freeman, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before DUFFY, Chief Judge, and FINNEGAN and SCHNACKENBERG, Circuit Judges.

DUFFY, Chief Judge.

On his federal income tax return for 1947 taxpayer claimed as deductions "lawyer's fees and expenses, $2231.10" and "safe deposit boxes, $9.60." The Commissioner disallowed these claims. The Tax Court held 23 T.C. 682 that taxpayer was entitled to deduct only $600 which sum it calculated was the reasonable proportion of the total fees and expenses which taxpayer incurred in the recovery of interest and rental income...

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