Memorandum Findings of Fact and Opinion
GERBER, Judge.
Respondent determined a $3,587 deficiency in petitioner's 1982 income tax. The deficiency resulted from the disallowance of expense deductions related to litigation instituted by petitioner as a trust beneficiary. The issue presented for our consideration is whether these expenses are properly deductible under either section 212(1)
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.