Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined a deficiency in income tax of the petitioner for 1946 in the amount of $1,914.22. The question for decision is the propriety of a claimed deduction of $3,000 for attorney fees paid in connection with certain litigation, the character of which will more fully appear in the findings of fact.
Findings of Fact
Most of the facts have been stipulated, are so found...
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