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ESTATE OF KINCAID v. COMMISSIONER

Docket No. 14706-82.

52 T.C.M. 1003 (1986)

T.C. Memo. 1986-543

Estate of Nelle W. Kincaid, Deceased, Jane K. Johnson and Joan D. Kincaid, Co-Executrices v. Commissioner.

United States Tax Court.

Filed November 12, 1986.

Attorney(s) appearing for the Case

Paul E. Sullivan, James Park, Jr., Lexington, Ky., C. Christopher Trower and Scott W. Dolson, for the petitioner. Andrew W. Winkler, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies of $106,882.83 and $18,431.14 in Nelle W. Kincaid's Federal income taxes for 1978 and 1979, respectively. After concessions,1 the remaining issue concerns the deductibility of certain legal fees paid by Nelle W. Kincaid during the years in issue.

Findings of Fact

Some of the facts have been stipulated. The facts set forth...

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