- 10 -
162(c),(f); Hawronsky v. Commissioner, 105 T.C. 94, 97-101
(1995), affd. without published opinion 98 F.3d 1338 (5th Cir.
1996); Tippin v. Commissioner, 104 T.C. 518, 528 (1995); Zecchini
v. Commissioner, T.C. Memo. 1992-8, but the payment here of legal
expenses is no more illegal than the payment of rent or utility
charges.
To the extent that petitioner has established the payment of
the legal fee in question, we hold that he is entitled to the
claimed deduction.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011