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SUNDERLAND v. COMMISSIONER

Docket No. 4665-75.

36 T.C.M. 512 (1977)

T.C. Memo. 1977-116

Francis A. Sunderland and Gladys C. Sunderland v. Commissioner.

United States Tax Court.

Filed April 21, 1977.

Attorney(s) appearing for the Case

Charles H. Warwick, III, and Carl L. Campbell, 350 Royal Palm, Palm Beach, Fla., for the petitioners. William H. Newton, III, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:*

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1971 in the amount of $5,662. Concessions having been made, there are two issues remaining for our decision: (1) Whether legal fees, incurred in litigation to interpret a property settlement agreement which was incorporated into petitioner Francis A. Sunderland's divorce decree...

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