Memorandum Findings of Fact and Opinion
The Commissioner asserted a deficiency in income tax against the petitioner for the year 1945 in the amount of $1,819.89, on the ground that a deduction in the amount of $3,154.27 taken on petitioner's return for legal fees and expenses paid in connection with contempt proceedings against him was not allowable under Section 23 (a) of the Internal Revenue Code. By stipulation, the parties have agreed that the amount of the...
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