United States Tax Court August 20, 1996, Docket No. 5553-95. (Jasko v. Commissioner)

lead-opinion

OPINION

Tannenwald, Judge:

Respondent determined a deficiency-in petitioners’ 1992 Federal income tax in the amount of $6,225. The issue is whether petitioners may deduct legal fees paid during 1992 and incurred as a result of a dispute with their insurance carrier over the replacement cost of their residence, which had been destroyed by fire.