Memorandum Opinion
ATKINS, Judge:
The respondent determined deficiencies in petitioner's income tax for the years 1954 and 1955 in the respective amounts of $4,192.53 and $4,088.
The principal issue as to 1954 is whether attorneys' fees paid for the purpose of securing petitioner's release from a mental institution are deductible. For 1955 the issue is whether the petitioner received rental income of $15,200.
All of the facts were stipulated...
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