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(1969). The Commissioner is not bound in any given year to allow
a deduction permitted in a previous year. Lerch v. Commissioner,
877 F.2d 624, 627 (7th Cir. 1989), affg. T.C. Memo. 1987-295;
Knights of Columbus Council No. 3660 v. United States, 783 F.2d
69 (7th Cir. 1986).
Petitioners have failed to establish that they are entitled
to a business expense deduction with respect to the $2,500 in
legal expenses from 1992 or the $3,171 in legal expenses from
1993. Rather, as allowed by respondent in the notice of
deficiency, the legal expenses of $2,500 for 1992 and $3,171 for
1993 are properly allowed as miscellaneous itemized deductions
pursuant to section 212. Accordingly, respondent is sustained on
this issue.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011