KENNEDY v. COMMISSIONER

Docket No. 60908.

17 T.C.M. 716 (1958)

T.C. Memo. 1958-139

Paul R. Kennedy and Evelyn M. Kennedy v. Commissioner.

United States Tax Court.

Filed July 16, 1958.


Attorney(s) appearing for the Case

Hubert E. Ulmer, C. P. A., for the petitioners. James E. Johnson, Jr., Esq., for the respondent.


Memorandum Opinion

FISHER, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1952 in the amount of $304.94.

The sole question presented is whether petitioners are entitled to a deduction for income tax purposes of amounts paid in settlement of a claim based on a judgment, together with court costs, and amounts paid as attorneys' fees in relation to such claim and settlement...

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