SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1964 and 1965 in the amounts of $1,330.46 and $1,068.80, respectively.
The issue for decision is whether petitioners are entitled to deduct in each of the years herein issue $4,500 as depreciation or amortization of an amount paid by one of the petitioners to the estate of the lawyer with whom he had been previously associated pursuant to an agreement...
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