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NICKELL v. COMMISSIONER

Docket Nos. 21317-81, 21318-81.

50 T.C.M. 200 (1985)

T.C. Memo. 1985-302

Jane K. Nickell, now Jane K. Johnson v. Commissioner. Joan D. Kincaid v. Commissioner.

United States Tax Court.

Filed June 25, 1985.

Attorney(s) appearing for the Case

Paul E. Sullivan, 116 N. Upper St., Lexington, Ky., for the petitioners. Andrew M. Winkler, for the respondent.

Memorandum Opinion

CLAPP, Judge:

Respondent determined a deficiency in Jane Nickell's (Jane) income tax for 1977 of $41,655.40 and deficiencies in Joan Kincaid's (Joan) income tax for 1976 and 1977 of $2,324.38 and $50,979.14, respectively. After concessions by all parties, the only issue for our determination is whether petitioners are entitled to deduct legal fees they paid in 1977 under section 165 or section 212.1

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