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B. T. HARRIS CORP. v. COMMISSIONER

Docket No. 55088.

30 T.C. 635 (1958)

B. T. HARRIS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 18, 1958.

Attorney(s) appearing for the Case

Rosemary Harris (an officer), for the petitioner.

John M. Doukas, Esq., for the respondent.

ATKINS, Judge:

The respondent determined a deficiency in the petitioner's income tax for the calendar year 1950 in the amount of $4,628.29. By amended answer the respondent claims a further deficiency of $7,350. The question for decision is whether certain legal fees paid by the petitioner in connection with a suit by stockholders are deductible as ordinary and necessary business expenses.

FINDINGS OF FACT...

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