MELLOTT, Judge:
The Commissioner determined a deficiency in the income tax of petitioner for the calendar year 1937 in the amount of $7,952.40. In an amended answer he asks for an increased deficiency in the aggregate amount of $35,265.35.
The issues are:
(1) Is petitioner entitled to a deduction of $2,145 because of a payment made during 1937 to attorneys for services rendered to him as a "dissenting shareholder," under a California statute...
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