The respondent determined deficiencies of $54.46 and $197.25 in petitioner's income taxes for the years 1939 and 1940, respectively.
The question presented is the allowability of deductions of legal fees paid by the petitioner.
FINDINGS OF FACT.
The facts are found as stipulated by the parties. They are substantially as follows:
Petitioner is a corporation existing under the laws of the State of Illinois and in the taxable years was engaged...
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