This proceeding involves deficiencies in income tax for the calendar years 1943 and 1944 in the amounts of $4,037 and $1,559.81, respectively.
The sole question presented is whether petitioner is entitled to deduct, as nontrade or nonbusiness expenses under section 23 (a) (2), attorneys' fees of $7,500 and $3,000 paid by her in 1943 and 1944, respectively, in securing a fair and equitable financial settlement from her then husband incident to their separation and...
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