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MURPHY v. COMMISSIONER

Docket No. 5383-65.

48 T.C. 569 (1967)

JOSEPH D. AND IRINE M. MURPHY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 14, 1967.

Attorney(s) appearing for the Case

Joseph D. Murphy, pro se.

Lawrence A. Wright, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1963 in the amount of $4,983.13. Respondent has conceded one of the two issues raised by his notice of deficiency. The issue that remains for our determination is whether petitioners are entitled to deduct as a business expense under section 1621 a legal fee paid in connection with petitioner husband's recovery of damages...

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