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BOURG v. COMMISSIONER

Docket No. 70785.

20 T.C.M. 425 (1961)

T.C. Memo. 1961-95

Harry Bourg and Louise S. Bourg v. Commissioner.

United States Tax Court.

Filed March 31, 1961.

Attorney(s) appearing for the Case

Clyde C. Caillouet, Esq., 102 W. 2nd St., Thibodaux, La., for the petitioners. J. C. Linge, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined a deficiency in the petitioners' income tax for the calendar year 1954 in the amount of $7,571.52.

The issue involved is whether certain attorneys' fees and engineer's fees are deductible under section 2121 of the Internal Revenue Code of 1954.

Findings of Fact

The petitioners, Harry Bourg (hereinafter referred to as Bourg) and...

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