GOLDBERG v. COMMISSIONER

Docket No. 65118.

31 T.C. 258 (1958)

BERTHA K. GOLDBERG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1958.


Attorney(s) appearing for the Case

Richard W. Case, Esq., for the petitioner.

George J. Rabil, Esq., for the respondent.


The deficiency in income tax determined against petitioner for the year 1953 of $1,597.39 is due to one adjustment made by the Commissioner to the income as reported by petitioner on her return for that year. That adjustment is: "Unallowable deduction: (a) Attorney Fees $2,500.00." The adjustment is explained in the deficiency notice as follows:

The claimed deduction for attorney fees in the amount of $2,500.00 is disallowed for the reason that the fees are not an...

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