Memorandum Opinion
FISHER, Judge:
Respondent determined deficiencies in income taxes of petitioners for the years 1954 and 1956 in the respective amounts of $3,309.82 and $5,227.06. All issues have been disposed of by stipulation except the question of whether or not petitioners, cash basis taxpayers, are entitled to deduct in 1956 legal fees and expenses paid out during the years 1947 to 1955, inclusive.
All of the facts are stipulated and are incorporated...
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