The respondent determined a deficiency in income tax of $4,930.48 against the petitioner for the calendar year 1945. The only question remaining for decision is whether an amount paid in 1945, pursuant to a judgment in a Florida State Court, is deductible under section 23 (a) (2) of the Internal Revenue Code as a non-trade or nonbusiness expense, the suit having been based on an alleged breach of a contract to pay a brokerage commission of $40,000 for the negotiation of a...
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