United States Board of Tax Appeals May 9, 1929, Docket No. 28612 (Bullock v. Commissioner)

*452OPINION.

Siepkin :

During the fiscal year ended March 31,1922, the partnership, composed of the stockholders of the dissolved corporation, Kentucky Block Coal Mining Co., paid $10,000 attorney fees for services rendered in connection with abating a proposed penalty of $68,000 against the corporation for filing a false and fraudulent excess-profits-tax return for the year 1917.