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LARSON v. COMMISSIONER

Docket No. 2822-80.

42 T.C.M. 1046 (1981)

T.C. Memo. 1981-499

Robert L. Larson and Lana J. Larson v. Commissioner.

United States Tax Court.

Filed September 14, 1981.

Attorney(s) appearing for the Case

Stephen J. Mancini, for the petitioners. Alan Levine and Karen Nicholson Sommers, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1976 and 1977 in the amounts of $816 and $4,659, respectively, and an addition to tax under section 6653(a)1 for the calendar year 1977 in the amount of $233. The issues for decision are (1) whether petitioners are entitled to a deduction for legal fees in the amount of $2,500 in 1976 and...

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