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HALL v. COMMISSIONER

Docket No. 11686-78.

41 T.C.M. 282 (1980)

T.C. Memo. 1980-485

Eldon C. Hall and Grace R.W. Hall v. Commissioner.

United States Tax Court.

Filed October 27, 1980.

Attorney(s) appearing for the Case

Eldon C. Hall, pro se. Hugh P. Bonner, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' 1976 income tax liability in the amount of $3,264.92. The issue for decision is whether petitioners' expenditures for legal fees and a settlement payment resulting from an automobile accident are deductible either as a casualty loss under section 165(c)(3)1 or as an ordinary and necessary business expense under section 162...

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