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RUOFF v. COMMISSIONER

Docket No. 59951.

30 T.C. 204 (1958)

HERMANN F. RUOFF AND MADELEINE DUPONT RUOFF, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 12, 1958.

Attorney(s) appearing for the Case

Karl Riemer, Esq., for the petitioners.

Stanley W. Herzfeld, Esq., for the respondent.

Respondent determined a deficiency of $42,443.24 in petitioners' income tax for 1953. The only remaining issue is whether expenses of litigation in connection with a suit to recover property "vested" by the Attorney General, under authority of the Trading With the Enemy Act, are deductible in 1953 when paid.

FINDINGS OF FACT.

All the facts are stipulated and they are hereby so found. Madeleine duPont Ruoff, hereafter...

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