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THOMAS v. COMMISSIONER

Docket No. 26322.

16 T.C. 1417 (1951)

C. W. THOMAS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 22, 1951.

Attorney(s) appearing for the Case

G. W. Dandelake, Esq., for the petitioner.

Ralph Bradbury, Jr., Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $1,469.09 in income tax of the petitioner for 1946. The only issue is whether the Commissioner erred in disallowing a deduction of $5,763.51, representing attorneys' fees paid in 1946 in the unsuccessful defense of a criminal indictment. The facts have been stipulated.

The petitioner filed his individual return for 1946 with the collector of internal revenue for the district...

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