JOHNSON v. COMMISSIONER

Docket No. 85506.

21 T.C.M. 1590 (1962)

T.C. Memo. 1962-299

George E. Johnson and Elizabeth Johnson v. Commissioner.

United States Tax Court.

Filed December 21, 1962.


Attorney(s) appearing for the Case

George E. Johnson, 7106 Lenhart Dr., Chevy Chase, Md., pro se. William L. Kinzer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

The respondent determined a deficiency in the petitioners' income tax for the calendar year ended December 31, 1955, in the amount of $781.52, all of which is in controversy.

The issue presented is whether respondent erred in disallowing a claimed deduction for attorney's fees and miscellaneous expenses totaling $2,202.02.

Findings of Fact

Some of the facts have been stipulated...

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