This proceeding involves a deficiency in income tax for the calendar year 1941 in the amount of $5,765.24. The issues raised by the pleadings involve the deductibility of (1) certain estimated entertainment expenses and estimated expenses incurred in the course of travel, (2) amounts paid in 1941 in discharge of liability on a judgment, and (3) petitioner's cost of land and expenses incurred in defense of title thereto, which title was adjudged by a state court to have been...
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