HARPER v. COMMISSIONER

Docket No. 511-62.

22 T.C.M. 705 (1963)

T.C. Memo. 1963-150

William W. Harper v. Commissioner.

United States Tax Court.

Filed May 29, 1963.


Attorney(s) appearing for the Case

William W. Harper, pro se., 215 Virginia Ave., Chester, W. Va. John H. Menzel, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1959 in the amount of $742.59. The only issue is whether petitioner may deduct as business expense the amount of $3,350 he paid in settlement of and as attorney's fees in connection with a suit for invasion of privacy brought against him by a tenant of petitioner.

Findings of Fact

Petitioner resides...

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