OPINION
RUSSELL E. SMITH, Chief Judge.
I have concluded that the rent paid the guardianship is deductible as a necessary business expense and that the taxpayer should be charged with the amounts distributed to the children by the guardionship. I reach each of these conclusions because I believe that they are in accord with the realities and are not forbidden either by statute or controlling decision.
THE DEDUCTION OF RENT
The statutes do...
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