1. Home
  2. Browse Decisions
  3. T.C.
  4. 55 T.C.
  5. 55 T.C. 32 (1970)
 

REED v. COMMISSIONER

Docket Nos. 5485-67, 406-68.

55 T.C. 32 (1970)

STASS REED AND MARTHA REED, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 8, 1970.

Attorney(s) appearing for the Case

Benton Alpert and Gerald W. Keil, for the petitioners.

Stanley Goldberg and Patrick Whelan, for the respondent.

STERRETT, Judge:

The respondent determined deficiencies in the petitioners' Federal income tax for the taxable years 1961, 1962, 1963, and 1965 in the amounts of $11,455.53, $7,223.44, $115.85, and $1,312.36, respectively.1 Due to certain concessions by the petitioners, the sole issue for our decision concerns whether the respondent erred in disallowing deductions of legal fees and related expenses under sections 162 and 212 of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases