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MATLES v. COMMISSIONER

Docket No. 93546.

23 T.C.M. 1489 (1964)

T.C. Memo. 1964-248

James J. Matles and Esther Matles v. Commissioner.

United States Tax Court.

Filed September 23, 1964.

Attorney(s) appearing for the Case

Frank J. Donner, 342 Madison Ave., New York, N. Y., and Robert Lewis, for the petitioners. Leon M. Kerry, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes in the amounts of $2,448.26 and $1,925.10 for the calendar years 1955 and 1956, respectively.

The issues for decision are:

(1) Whether payments made by the employer of James J. Matles for legal expenses in connection with denaturalization proceedings against Matles in each of the years 1955 and 1956 constitute taxable income...

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