McCAA v. COMMISSIONER

Docket No. 543-64.

26 T.C.M. 711 (1967)

T.C. Memo. 1967-152

J. C. McCaa, Sr. and Maude McCaa v. Commissioner.

United States Tax Court.

Filed July 19, 1967.


Attorney(s) appearing for the Case

Leon B. Catlett, 727 Pyramid Life Bldg., Little Rock, Ark., for the petitioners. Walter O. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

Respondent determined that petitioners' income tax should be increased in the amount of $4,509.58 for the taxable year 1960.

The sole issue presented for our consideration is whether the payments made by petitioners for legal fees and in settlement of a claim for personal injuries are deductible under the provisions of the Internal Revenue Code1 in arriving at their...

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