BARR v. COMMISSIONER

Docket No. 37681-86.

57 T.C.M. 1261 (1989)

T.C. Memo. 1989-420

Lori Barr v. Commissioner.

United States Tax Court.

Filed August 14, 1989.


Attorney(s) appearing for the Case

David A. Shapiro, 150 N. Wacker Dr., Chicago, Ill., for the petitioner.

Diane L. Berkowitz, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge.

Respondent determined a $3,587 deficiency in petitioner's 1982 income tax. The deficiency resulted from the disallowance of expense deductions related to litigation instituted by petitioner as a trust beneficiary. The issue presented for our consideration is whether these expenses are properly deductible under either section 212(1)1 for the production or collection of income...

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