SMITH v. COMMISSIONER

Docket No. 13358-78.

40 T.C.M. 395 (1980)

T.C. Memo. 1980-182

Melvin L. Smith and Dixie K. Childs Smith v. Commissioner.

United States Tax Court.

Filed May 21, 1980.


Attorney(s) appearing for the Case

Peter M. Wolverton and Edward Scheiderhelm, 711 Navarro, San Antonio, Tex., for the petitioners. Thomas Norman, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the years 1975 and 1976 in the respective amounts of $4,116.26 and $2,789.51. After concessions by petitioners the sole remaining issue is whether petitioners are entitled to deductions for legal expenses in the amount of $7,800 in 1975 and $7,000.19 in 1976.

Findings of Fact

Some of the facts have been stipulated...

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