Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in the income tax of the decedent in the amount of $484.21 for a period in 1938 ending January 24, the date of decedent's death. The primary issue involved is whether the petitioners erred in failing to include in the return an amount of $5,000 representing legal fees owing to decedent at the time of his death.
Findings of Fact
The decedent, Humphrey J. Lynch, a lawyer...
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