JASKO v. COMMISSIONER

Docket No. 5553-95.

107 T.C. 30 (1996)

IVAN A. JASKO AND JUDITH L. JASKO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 20, 1996.


Attorney(s) appearing for the Case

L. Randolph Harris, for petitioners.

Allan D. Hill, for respondent.


OPINION

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' 1992 Federal income tax in the amount of $6,225. The issue is whether petitioners may deduct legal fees paid during 1992 and incurred as a result of a dispute with their insurance carrier over the replacement cost of their residence, which had been destroyed by fire.

All section references are to the Internal Revenue Code in effect for the year in issue.

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