OPINION.
LEMIRE, Judge:
Respondent determined a deficiency in petitioner's income tax for 1950 in the amount of $8,473.45. The sole question presented is whether legal fees and court costs incurred by petitioner in an attempt to be designated a trustee of a testamentary trust established by petitioner's father are deductible either as business or nonbusiness expenses.
The facts are fully stipulated...
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