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JACK'S MAINTENANCE CONTRACTORS, INC. v. COMMISSIONER

Docket No. 11114-79.

42 T.C.M. 330 (1981)

T.C. Memo. 1981-349

Jack's Maintenance Contractors, Inc. v. Commissioner.

United States Tax Court.

Filed July 6, 1981.

Attorney(s) appearing for the Case

Michael S. Fawer, 2355 Pan-American Life Center, New Orleans, La., for the petitioner. Alan H. Kaufman, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies of $13,235 and $4,908 in petitioner's Federal income taxes for 1975 and 1976, respectively. Because of concessions by both parties, the only issue presented is whether petitioner, a corporation, is entitled to deduct legal fees it paid in 1975 for the defense of its president, the corporation's sole shareholder, on charges of criminal tax fraud.

Findings of Fact...

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