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WEST v. COMMISSIONER

Docket No. 1414-77.

71 T.C. 532 (1979)

WILLIAM P. WEST AND MARGARET M. WEST, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 10, 1979.

Attorney(s) appearing for the Case

Arnold D. Henkel, Jr., for the petitioners.

Dale L. Newland, for the respondent.

WILES, Judge:

Respondent determined a deficiency of $3,621.86 and an addition to tax under section 6653(a)1 of $181.09 in petitioners' 1974 Federal income tax. After concessions, the sole issue is the deductibility under sections 162(a) and 212 of $1,250 paid for legal fees in connection with litigation to prevent William P. West from serving active duty in the Navy.

FINDINGS OF FACT

All the facts have been stipulated...

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