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McFARLAND v. COMMISSIONER

Docket Nos. 55530, 55531.

16 T.C.M. 233 (1957)

T.C. Memo. 1957-52

Archie Paul McFarland and Lorna C. McFarland v. Commissioner. Archie Rae McFarland, Deceased, and Ethel McFarland v. Commissioner.

United States Tax Court.

Filed March 29, 1957.

Attorney(s) appearing for the Case

James E. Faust, Esq., for the petitioners. John R. Gauntt, Esq., for the respondent.

Memorandum Opinion

LEMIRE, Judge:

These consolidated proceedings involve income tax deficiencies of petitioners for the taxable year 1950, in the amounts as follows:

 Docket No.               Amount
  55530...............  $2,318.80
  55531...............   2,002.18

The question is whether certain expenditures made by a partnership for legal and accounting fees by reason of criminal proceedings...

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