SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax and an addition to tax under section 294(d) (2) of the Internal Revenue Code of 1939 for the year 1954 in the amounts of $4,256.80 and $271.67, respectively.
The only issue for decision is whether petitioner, who in 1954 was a licensed physician in the District of Columbia, may deduct attorney's fees and related legal expenses incurred and paid in that year in the amount of...
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