PECKHAM v. COMMISSIONER OF INTERNAL REVENUE, 40 T.C. 315 (1963) HENRY L. PECKHAM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 87720.United States Tax Court. Filed May 15, 1963 Held, amounts expended by a licensed physician as attorney’s fees and related legal expenses in the unsuccessful defense against a prosecution for criminal abortion are not […]
