ESTATE OF FRANCO v. COMMISSIONER

Docket No. 14331-78.

40 T.C.M. 1070 (1980)

T.C. Memo. 1980-340

Estate of Santiago Franco, Andres Diaz Nieves, Executor v. Commissioner.

United States Tax Court.

Filed August 26, 1980.


Attorney(s) appearing for the Case

Andres Diaz Nieves, Box 1273, Bayamon, Puerto Rico, for the petitioner. Henry B. Miller, for the respondent.


Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $2,438 in petitioner's Federal income tax for 1975. The sole issue for decision is whether amounts paid as legal fees from an action to quiet title on certain property are deductible.

This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits are incorporated herein by reference.

Santiago...

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