Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1963 and 1964 in the amounts of $798.60 and $531.73, respectively.
Some of the issues raised by the pleadings have been disposed of by agreement of the parties leaving for our decision the following:
(1) Whether amounts paid by petitioners in 1963 and 1964 for legal fees are deductible in whole or in part under section...
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