The respondent determined a deficiency of $171.35 in petitioner's income tax liability for the taxable year ended December 31, 1946.
Since the petitioner does not contest all of the adjustments made by the respondent, only the following question is presented:
Did the respondent err in denying a deduction of $305 claimed by the petitioner, a practicing attorney, to be an ordinary and necessary business expense incurred in attending the Fifth Annual Institute...
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