BOYAJIAN v. COMMISSIONER

Docket No. 1316-68.

29 T.C.M. 363 (1970)

T.C. Memo. 1970-78

James A. Boyajian and Eleanor L. Boyajian v. Commissioner.

United States Tax Court.

Filed March 31, 1970.


Attorney(s) appearing for the Case

David V. Anthony and Donald C. Holmes, Jr., 1625 K. St., N. W., Washington, D. C., for the petitioners. Ernest J. Wright, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1963 and 1964 in the amounts of $798.60 and $531.73, respectively.

Some of the issues raised by the pleadings have been disposed of by agreement of the parties leaving for our decision the following:

(1) Whether amounts paid by petitioners in 1963 and 1964 for legal fees are deductible in whole or in part under section...

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