Memorandum Opinion
STERNHAGEN, Judge:
A determination of deficiency of $7,913.91 in 1939 income tax resulted from the disallowance of a deduction of $14,484.20 lawyer's fees and expenses incurred in defending petitioner in a disbarment proceeding. The facts are stipulated. The return was filed in the second district of New York. Petitioner was disbarred, In re Levy, 30 Fed. Supp. 317.
The expenditures in question and their deductibility are...
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