Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The Commissioner determined a deficiency of $1,161.08 for the taxable year 1943. Petitioner claims a refund of $593.40 for income taxes paid in 1943. The taxable year 1942 is involved because of the Current Tax Payment Act.
The questions presented are:
(1) Is the petitioner entitled to the benefits of section 107 of the Internal Revenue Code in reporting attorneys fees in the amount of...
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