Memorandum Opinion
OPPER, Judge:
Petitioner challenges respondent's determination of a deficiency in income tax in the amount of $878.61, for the calendar year 1943.
The sole issue is whether respondent erred in disallowing as a deduction from gross income sums expended by petitioner as attorney's fees, court costs, and other related expenses, in a proceeding to secure a portion of the estate of a deceased aunt.
Petitioner, an individual...
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