Memorandum Findings of Fact and Opinion
HARLAN, Judge:
This proceeding involves a deficiency in income tax for the calendar year 1944 determined in the amount of $1,131.99. The deficiency resulted from the disallowance by the Commissioner of a deduction from petitioner's taxable income of $3,569.35 which she had expended in 1944 for legal fees, court costs, and bond expense, and which amount she claimed to be a nontrade and nonbusiness expense.
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