The Commissioner determined deficiencies in income tax for the taxable years 1952, 1953, and 1954 in the amounts of $2,068.80, $2,574.30, and $1,924.71, respectively. The issue is whether expenditures in each year which allegedly were made for copies of preliminary reports on pieces of real estate constitute ordinary and necessary expenses of carrying on petitioner's business under section 23(a) (1) (A), 1939 Code, and section 162, 1954 Code, or are nondeductible capital...
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