Memorandum Findings of Fact and Opinion
This proceeding involves an income tax deficiency of $3,536.04 determined by respondent against petitioner for the calendar year 1937. The issues presented are whether or not petitioner is entitled to the following deductions from gross income: (1) $9,050 paid by petitioner on an obligation of the National Perforator Co. Inc.; (2) $3,580.30 paid by petitioner for legal services rendered in defending a patent infringment suit...
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