CASPERS v. COMMISSIONER

Docket No. 82431.

44 T.C. 411 (1965)

PAUL CASPERS AND ELLA ANDRE CASPERS, HIS WIFE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 23, 1965.


Attorney(s) appearing for the Case

John M. Kiely, for the petitioners.

Jay B. Kelly, for the respondent.


OPINION

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1956 in the amount of $4,993.07.

The only error originally assigned was that the respondent erred in determining "that the deduction of $9,000.00 for legal expense claimed in your Federal income tax return for the taxable year ended December 31, 1956 is not allowable under Section 212, Section 162, or any...

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