SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1969 in the amount of $15,937.92. The issues for decision are (1) whether petitioners are entitled to deduct as ordinary and necessary business expenses for the calendar year 1969 amounts advanced to the clients of one of the petitioners in connection with handling workmen's compensation and personal injury cases on their behalf, and (2) whether petitioners...
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