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KEEBLE v. COMMISSIONER

Docket Nos. 112186, 112249.

2 T.C. 1249 (1943)

JOHN BELL KEEBLE, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. DAVID M. KEEBLE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 29, 1943.

Attorney(s) appearing for the Case

John Bell Keeble, Jr., Esq., for the petitioners.

Frank M. Thompson, Jr., Esq., for the respondent.

OPINION.

MELLOTT, Judge:

These consolidated proceedings involve the following deficiencies in income tax for the calendar year 1940: John Bell Keeble, Jr., Docket No. 112186, $3,644.19; and David M. Keeble, Docket No. 112249, $497.78.

The sole issue is, Are petitioners entitled to have a fee for legal services, received in 1940, taxed under the provisions of section 107 of the Internal Revenue Code? The section, as originally enacted and as...

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