Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's income tax for the calendar year 1968 in the amount of $1,074.47. The sole issue is whether a legal fee of $4,500 which petitioner paid in 1968 for his defense against a murder charge was a personal, nondeductible expenditure under section 262 of the Internal Revenue Code of 1954.
Findings of Fact
Some of the facts have been...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.