The deficiency in income tax determined against petitioner for the year 1953 of $1,597.39 is due to one adjustment made by the Commissioner to the income as reported by petitioner on her return for that year. That adjustment is: "Unallowable deduction: (a) Attorney Fees $2,500.00." The adjustment is explained in the deficiency notice as follows:
The claimed deduction for attorney fees in the amount of $2,500.00 is disallowed for the reason that the fees are not an...
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