Sanford v. Commissioner

Sanford H. E. Freund v. Commissioner.

Sanford v. Commissioner

Docket No. 27222.

United States Tax Court

1951 Tax Ct. Memo LEXIS 218; 10 T.C.M. (CCH) 514; T.C.M. (RIA) 51165;

May 28, 1951

Paul R. Russell, Esq., 20 Exchange Pl., New York, N. Y., for the petitioner. Graham Loving, Jr., Esq., for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

The Commissioner asserted a deficiency in income tax against the petitioner for the year 1945 in the amount of $1,819.89, on the ground that a deduction in the amount of $3,154.27 taken on petitioner's return for legal fees and expenses paid in…