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BAIER v. COMMISSIONER

Docket No. 3260-73.

63 T.C. 513 (1975)

RICHARD BAIER AND ILA F. BAIER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 3, 1975.

Attorney(s) appearing for the Case

Harold Druse, for the petitioners.

Timothy L. Nelson, for the respondent.

STERRETT, Judge:

The respondent determined deficiencies in petitioners' income tax for the calendar years as follows:

  Year                                   Deficiency

  1969 -------------------------------     $1,622
  1970 -------------------------------      1,599
  1971 -------------------------------      1,470

The sole issue in controversy is whether certain legal expenses qualify as an ordinary expense under...

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