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ESTATE OF LEAF v. COMMISSIONER

Docket No. 1735-63.

23 T.C.M. 1497 (1964)

T.C. Memo. 1964-249

Estate of Henry Leaf, Deceased, Sarah H. Leaf Whitney, Administratrix and Sarah H. Leaf Whitney, Surviving Wife v. Commissioner.

United States Tax Court.

Filed September 23, 1964.

Attorney(s) appearing for the Case

Charles S. Jacobs, Land Title Bldg., Philadelphia, Pa., for the petitioners. Dennis C. DeBerry, for the respondent.

Memorandum Opinion

BLACK, Judge:

The Commissioner has determined a deficiency in the income tax of petitioners for the year 1958 of $3,750.28. The deficiency is due to two adjustments which the Commissioner has made to the net loss as disclosed by the joint return of Henry Leaf, now deceased, and Sarah H. Leaf (now Sarah H. Leaf Whitney) filed for the year 1958. These adjustments were:

  (a) Legal...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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