Case Name: Appeal of LALU V. BATTLE
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-21
Citations: 1 B.T.A. 1167
Docket Number: Docket No. 1853
Parties: Appeal of LALU V. BATTLE.
Judges: Before Geaupnee, Teammell, and Gbeetst.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1167–1167

Head Matter:
Appeal of LALU V. BATTLE.
Docket No. 1853.
Submitted April 16, 1925;
decided May 21, 1925.
W. H. Trigg, Esq., for the Commissioner.
Before Geaupnee, Teammell, and Gbeetst.

Opinion:
OPINION.
Green:
The taxpayer has offered no evidence in support of her contentions. We find nothing in the evidence to support the Commissioner's contention that the attorneys' fees allowed and paid were for services rendered the taxpayer herein as an individual. The Commissioner also contends that the attorneys' fees so allowed and paid were excessive, but he has offered no proof to substantiate this contention.