HEATH v. COMMISSIONER

Docket No. 216-81.

46 T.C.M. 698 (1983)

T.C. Memo. 1983-399

William A. Heath and Anna R. Heath v. Commissioner.

United States Tax Court.

Filed July 13, 1983.


Attorney(s) appearing for the Case

Daniel Hartnett, Court Green, Accomac, Va., for the petitioners, Scott D. Anderson, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for calendar years 1977 and 1978 in the amounts of $5,940 and $497, respectively. As a result of concessions made by petitioners, the sole issue remaining for decision is whether petitioners' 1977 expenditures of $3,000 for land surveys and $8,100 in legal fees, made in connection with a Motion for Judgment to Establish Boundry Lines, constitute...

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