SIMPSON, Judge:
The Commissioner has determined a deficiency in the petitioner's income tax for 1962 in the amount of $725.60. The issue in this case is whether the petitioner may deduct legal expenses incurred in defending his wife's lawsuit to set aside their antenuptial contract.
FINDINGS OF FACT
Meyer J. Fleischman, the petitioner, is a physician in Cincinnati, Ohio. He reported his income on the cash method of accounting and filed his...
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