OPINION
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1961 in the amount of $2,039.88.
One of the issues raised by the pleadings has been disposed of by agreement of the parties, leaving for our decision whether petitioner is entitled to deduct a legal fee in the amount of $3,000 paid in connection with a lawsuit against her former husband seeking a redivision of property which was divided...
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.