Legal Opinion

Bourg v. Commissioner

United States Tax Court

Decided March 31, 1961No. Docket No. 70785Unpublished

1Opinion of the Court

Harry Bourg and Louise S. Bourg v. Commissioner.

Bourg v. Commissioner

Docket No. 70785.

United States Tax Court

T.C. Memo 1961-95; 1961 Tax Ct. Memo LEXIS 250; 20 T.C.M. (CCH) 425; T.C.M. (RIA) 61095; 14 Oil & Gas Rep. 665;

March 31, 1961

Clyde C. Caillouet, Esq., 102 W. 2nd St., Thibodaux, La., for the petitioners. J. C. Linge, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: Respondent determined a deficiency in the petitioners' income tax for the calendar year 1954 in the amount of $7,571.52.

The issue involved is whether certain attorneys' fees and engineer's…

2Cases cited10 opinions

  1. JONES'ESTATE v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
  2. Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
  3. E. W. Brown, Jr. And Gladys Slade Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
  4. Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
  5. Central Bank Block Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1932

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