MANN v. COMMISSIONER

Docket No. 2799-62.

24 T.C.M. 855 (1965)

T.C. Memo. 1965-161

Ila B. Mann v. Commissioner.

United States Tax Court.

Filed June 17, 1965.


Attorney(s) appearing for the Case

Selig Kaplan, 16 Court St., New York, N. Y., for the petitioner. Eugene Parker and Robert A. Trevisani, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency in petitioner's income tax in the amount of $2,157.37 for the calendar year 1957.

Petitioner assigns error in respondent's disallowance of a claimed deduction in the amount of $4,146.71 alleged to represent legal fees and other expenses incurred to prevent waste of corporate earnings and increase dividend income from shares of stock held in a trust of which petitioner...

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