Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1973 in the amount of $278.94. At trial respondent reduced the deficiency to $276.24 because of a mathematical error in the notice of deficiency.
The deficiency results from disallowance of a deduction claimed for legal expense in the amount of $250 and disallowance of...
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