NEILL v. COMMISSIONER

Docket No. 1708-63.

42 T.C. 793 (1964)

GEORGIA LEARY NEILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 24, 1964.


Attorney(s) appearing for the Case

David L. Tisinger, for the petitioner.

Harold Friedman, for the respondent.


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...

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