United States Tax Court April 17, 1968, Docket No. 1078-66 (Galewitz v. Commissioner)

lead-opinion

OPINION

HaeRon, Judge,:

The Commissioner determined a deficiency in income tax for 1961 in the amount of $7,466.70. Pie disallowed a deduction of legal fees in the amount of $11,568.95.

Tlie question is whether expenditures for legal fees paid in 1961 by Samuel Galewitz, hereinafter called the petitioner, or Samuel, in the amount of $11,568.