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COX v. COMMISSIONER

Docket No. 3308-79.

42 T.C.M. 1229 (1981)

T.C. Memo. 1981-552

Herbert E. Cox and Judith K. Cox v. Commissioner.

United States Tax Court.

Filed September 28, 1981.

Attorney(s) appearing for the Case

Herbert E. Cox, pro se. David W. Otto, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $626 deficiency in petitioners' 1977 income tax. The issue for decision is whether petitioners are entitled to a business deduction for a legal fee paid in connection with their personal bankruptcies.1

Findings of Fact

Herbert E. and Judith K. Cox, husband and wife, resided in Glendale, Arizona, when they filed their petition. Herbert...

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