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WOLFSON v. COMMISSIONER

Docket No. 1384-65.

47 T.C. 290 (1966)

GERALD G. WOLFSON AND RIMA WOLFSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 14, 1966.

Attorney(s) appearing for the Case

Gerald G. Wolfson, pro se.

James J. Cotter, for the respondent.

The Commissioner determined deficiencies in petitioners' income tax for 1961 and 1962 in the amounts of $666.93 and $3,190.41, respectively. The only adjustments in controversy are the Commissioner's disallowance of deductions claimed for legal and auditing fees incurred by petitioners in connection with their divorce in the amounts of $1,419 for 1961 and $4,119.70 in 1962.

FINDINGS OF FACT

The stipulation of facts and accompanying exhibits are incorporated...

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