Memorandum Opinion
OPPER, Judge:
Respondent determined a deficiency in income tax for the calendar year 1942 in the amount of $2,704.30.
The issue is the deductibility, in computing the trust's taxable net income, of certain legal fees and other expenses paid by the trustee, under order of Court, to fiduciaries and their counsel, who, on behalf of various trust beneficiaries, participated in litigation over the manner of distribution of a portion...
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