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ESTATE OF McCAULEY v. COMMISSIONER

Docket No. 4089-63.

24 T.C.M. 742 (1965)

T.C. Memo. 1965-139

Estate of Bond Sneed McCauley, Deceased, Duane Bolze, Special Administrator, and C. F. McCauley v. Commissioner.

United States Tax Court.

Filed May 24, 1965.

Attorney(s) appearing for the Case

Clarence E. Kendall, Bank of the Southwest Bldg., Houston, Tex., for the petitioners. Martin J. Nash, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency in the petitioners' income tax for the taxable year 1959 in the amount of $7,266.81. The parties have disposed of certain issues raised in the pleadings. The remaining issue for decision is whether an expenditure of $6,500 for legal fees paid by Bond Sneed Denson Trust in 1959 to a guardian ad litem and attributable to Bond Sneed McCauley by virtue of sections 671 through 676 of the...

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