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MARTINO v. COMMISSIONER

Docket No. 6263-73.

62 T.C. 840 (1974)

JOSEPH W. MARTINO AND HELEN MARTINO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 23, 1974.

Attorney(s) appearing for the Case

Anthony J. Sestric, for the petitioners.

David R. Bosse, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $3,017.30 in petitioners' Federal income tax for the year 1971. The only issue presented for our decision is whether legal expenses incurred by petitioner Joseph W. Martino while defending against an election contest suit qualify for deduction either as ordinary and necessary business expenses under section 162 or for the production of income under...

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