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ERDMAN v. COMMISSIONER

Docket No. 85059.

37 T.C. 1119 (1962)

CALVIN PARDEE ERDMAN, ESTATE OF ELEANOR D. ERDMAN, DECEASED, CALVIN PARDEE ERDMAN, CALVIN PARDEE ERDMAN, JR., EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 21, 1962.

Attorney(s) appearing for the Case

John E. McClure, Esq., for the petitioners.

Jay B. Kelly, Esq., for the respondent.

The Commissioner determined a deficiency in the petitioners' income tax for 1953 in the amount of $6,377.65. The only issues for decision are:

(1) Whether the petitioners are entitled to an expense deduction for certain legal fees; and

(2) Whether, in the alternative, the petitioners are entitled to exclude from gross income a certain sum received during the taxable year from a trust.

FINDINGS OF FACT.

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