Merriman v. Commissioner of Internal Revenue

MORRIS, District Judge.

This is a petition to review a decision of the Board of Tax Appeals affirming a decision of the Commissioner of Internal Revenue determining a deficiency of $492.33 in petitioner’s income tax for the year 1926.

The facts are brief. During the taxable year 1926 the petitioner paid an attorney’s bill and legal expenses incurred in 1923, in an unsuccessful effort to break the will of her aunt. The 0will was sustained by a decree of the Surrogate Court for New York county, N. Y., May 31, 1923. In re Bourne’s Will, 121 Misc. Rep. 12, 199 N. Y. S. 904. No proceedings were…