LUCAS v. COMMISSIONER

Docket No. 1079-65.

25 T.C.M. 1375 (1966)

T.C. Memo. 1966-270

John S. and Elizabeth R. Lucas v. Commissioner.

United States Tax Court.

Filed December 15, 1966.


Attorney(s) appearing for the Case

Henry C. Harvey, 1750 Union Commerce Bldg., Cleveland, Ohio, for the petitioners. John P. Graham, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined a deficiency of $26,254.12 in the income tax of the petitioners for 1960. The only issue for determination is the correctness of the respondent's determination that $68,100.62 of a deduction of $74,410.62 taken by petitioners for 1960 for legal and professional fees and expenses did not constitute an allowable deduction...

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