The Commissioner determined a deficiency of $11,102.71 in the income tax of the petitioner for 1945. The issues for decision are whether the petitioner is entitled, (1) to deductions for trustee's commissions, attorneys' fees, and miscellaneous expenses paid by the trustee in 1945 in connection with its fiduciary duties in handling the trust property, in making a final accounting as trustee, and in distributing the assets of the trusts; (2) to the benefit of capital loss...
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