Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax in the amount of $2,157.37 for the calendar year 1957.
Petitioner assigns error in respondent's disallowance of a claimed deduction in the amount of $4,146.71 alleged to represent legal fees and other expenses incurred to prevent waste of corporate earnings and increase dividend income from shares of stock held in a trust of which petitioner...
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