Memorandum Opinion
DISNEY, Judge:
This proceeding involves income taxes for the calendar years 1940 and 1941. The deficiencies were determined in the respective amounts of $405.16 and $184.27, all of which amounts the petitioner places in issue, under the general contention that the Commissioner erred in disallowing in the year 1940, the total amount of $722.23 of legal fees and fees in connection with preparation of income tax returns; and in the year 1941...
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