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Federal income tax in the amount of $1,126. References to
petitioner are to Merrell Vannier.
The sole issue for decision is whether petitioners are
entitled to deduct $5,6722 in legal expenses incurred as a result
of petitioner’s attempt to gain admission to the State Bar of
California (California Bar). Respondent has agreed that
petitioner paid the above amount in legal fees and costs.
Background
Some of the facts have been stipulated, and they are so
found. The stipulation of facts and the attached exhibits are
incorporated herein by this reference. At the time they filed
their petition, petitioners resided in La Crescenta, California.
Petitioner obtained a bachelor’s degree in electrical
engineering in 1971 and a law degree in 1975, both from the
University of Missouri. Petitioner sat for and passed the
Missouri bar exam and was admitted to the Missouri State Bar
(Missouri Bar) in 1975. In addition, petitioner sat for and
passed the Florida bar exam and was admitted to the Florida State
Bar (Florida Bar) in 1976. Petitioner practiced law in Florida
for approximately 1 year. In 1977, petitioner returned to
Missouri and practiced law in the St. Louis area until 1979.
Petitioner eventually moved to California during 1979 and has
2 Subject to the 2% floor. Sec. 67.
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