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HIGGINS v. COMMISSIONER

Docket No. 1411.

2 T.C. 948 (1943)

ALDUS C. HIGGINS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 28, 1943.

Attorney(s) appearing for the Case

Lawrence E. Green, Esq., for the petitioner.

W. R. Murrin, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

The Commissioner determined a deficiency in income tax for the year 1939 in the amount of $881.32. Petitioner filed his return in the district of Massachusetts.

The case is submitted upon a very short stipulation of facts, from which it appears that petitioner in 1939 paid the law firm of Hale & Dorr, Boston, Massachusetts, legal fees in the amount of $3,794.13 for services and advice from February 8, 1938, to...

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