MARTINO v. COMMISSIONER

Docket No. 6263-73.

62 T.C. 840 (1974)

JOSEPH W. MARTINO AND HELEN MARTINO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 23, 1974.


Attorney(s) appearing for the Case

Anthony J. Sestric, for the petitioners.

David R. Bosse, for the respondent.


OPINION

DAWSON, Judge:

Respondent determined a deficiency of $3,017.30 in petitioners' Federal income tax for the year 1971. The only issue presented for our decision is whether legal expenses incurred by petitioner Joseph W. Martino while defending against an election contest suit qualify for deduction either as ordinary and necessary business expenses under section 162 or for the production of income under...

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