OPINION.
JOHNSON, Judge:
The Commissioner determined a deficiency in petitioners' income tax for 1952 in the amount of $14,876.67.
The issues for decision are whether petitioners are entitled to a deduction, as ordinary and necessary business expenses, of the following: (a) $28,638.72 paid by petitioners to the United States as double damages on a judgment rendered against petitioner David R. Faulk, arising out of a civil action brought by...
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