Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner has determined a deficiency in the income tax liability of the petitioner for the year 1944 in the amount of $2,086.72.
The issue in this proceeding is whether or not the payment by petitioner of attorney's fees and incidental expenses in connection with litigation involving a trust estate of which his wife was the ultimate beneficiary is deductible under section 23 (a) (1) ...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.