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GILLIAM v. COMMISSIONER

Docket No. 4986-79.

51 T.C.M. 515 (1986)

T.C. Memo. 1986-81

Sam Gilliam, Jr. and Dorothy B. Gilliam v. Commissioner.

United States Tax Court.

Filed March 3, 1986.

Attorney(s) appearing for the Case

David Povich, for the petitioners. Lewis R. Carluzzo, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income taxes against petitioners for 1975 and 1976 in the amounts of $4,529 and $3,159, respectively.1 After concessions by petitioners, the issue for decision2 is whether petitioners are entitled to deduct under section 162 the amounts paid in defense of a criminal prosecution and in settlement...

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