BELL v. COMMISSIONER

Docket No. 77864.

21 T.C.M. 484 (1962)

T.C. Memo. 1962-90

M. H. Bell and Bettie Lou Bell v. Commissioner.

United States Tax Court.

Filed April 23, 1962.


Attorney(s) appearing for the Case

Jerry T. Light, Esq., for the petitioners. J. C. Lingo, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The respondent determined a deficiency in the petitioners' income tax for the year 1952 in the amount of $1,929.02. The only issue for decision is whether the petitioners are entitled to deduct certain sums paid to attorneys as legal fees and expenses during the year 1952.1

Findings of Fact

Some of the facts are stipulated and are found as stipulated.

...

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