Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves a deficiency in Federal income taxes for the calendar year 1941 in the amount of $122.80. The single issue is whether certain amounts expended for legal fees and court costs are deductible as non-trade or non-business expenses within the purview of section 23(a)(2) of the Internal Revenue Code, as added by section 121 of the Revenue Act of 1942. The case was submitted on certain...
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