HARRON, Judge:
The respondent determined a deficiency in income tax for 1961 in the amount of $7,405.57. The questions for decision are: (1) Whether a fee of $10,000 awarded by a court to the lawyer representing petitioner in a court proceeding under which an apartment property was sold was a capital expense, as respondent determined; or was deductible either as a business expense under section 162(a), 1954 Code, or as a nonbusiness expense under section 212...
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