BURGWIN v. COMMISSIONER

Docket No. 66160.

31 T.C. 981 (1959)

ADELAIDE D. J. BURGWIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 11, 1959.


Attorney(s) appearing for the Case

Carl E. Glock, Jr., Esq., for the petitioner.

Donald W. Howser, Esq., for the respondent.


OPINION.

WITHEY, Judge:

Respondent determined a deficiency in petitioner's income tax for 1954 in the amount of $2,698.82, of which $2,607.82 is here in dispute.

The sole issue presented for decision is the correctness of the respondent's action in disallowing a deduction claimed by the petitioner in her income tax return for 1954 in the amount of $2,865.74, representing legal expenses paid in an unsuccessful suit by her as the life beneficiary...

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