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EARLE v. COMMISSIONER

Docket No. 6396-67.

28 T.C.M. 138 (1969)

T.C. Memo. 1969-30

Henry E. Earle and Mary Earle v. Commissioner.

United States Tax Court.

Filed February 12, 1969.

Attorney(s) appearing for the Case

Clarence A. Bradford, for petitioners. Patrick R. McKenzie, for respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income taxes for 1964 and 1965 in the amounts of $2,288.15 and $912.10, respectively. The issues presented for decision are:

(1) Whether petitioners are entitled under section 212(2)1 to deduct legal expenses in the amount of $1,000, incurred in 1964 in connection with a divorce obtained by petitioner Henry E...

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