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DUNTLEY v. COMMISSIONER

Docket No. 36769-84.

54 T.C.M. 1138 (1987)

T.C. Memo. 1987-579

Lennon M. Duntley, aka L.M. Duntley v. Commissioner.

United States Tax Court.

Filed November 23, 1987.

Attorney(s) appearing for the Case

Howard C. Alphson, 528 Arizona Ave., Santa Monica, Calif., for the petitioner. Sylvia G. Lewellyn, for the respondent.

Memorandum Finding of Fact and Opinion

HAMBLEN, Judge.

Respondent determined a deficiency of $12,411.00 in petitioner's 1981 Federal income tax.

After concessions,1 the issue presented for decision is whether legal expenses were expenses incurred in connection with the management or conservation of income-producing property and, hence, deductible under section 212,2 or personal expenses or...

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