This case involves income tax deficiencies of $10,031.96, $3,838.81, $370.90, and $161.09 for the taxable years 1938, 1939, 1940, and 1941, respectively.
The questions presented are (a) whether certain attorneys' fees and costs paid in each of the years by the guardian of Frederick Cecil Bartholomew are proper deductions under section 23 (a), Internal Revenue Code, as amended by section 121 of the Revenue Act of 1942, and (b) whether amounts paid in 1938 for the services...
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