ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1965 and 1966 in the respective amounts of $272.39 and $1,139.35. Due to concessions made by the petitioner, the only issue remaining for decision is whether legal fees and expenses incurred by the petitioner during the taxable years 1965 and 1966 in connection with the contest of his father's will are deductible as ordinary and necessary expenses under section 162 or...
Let's get started
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.
