WATKINS, District Judge.
This is an action by Benjamin and Mabel Marantz for the recovery of income taxes for the year 1945 in the sum of $1,677.20 plus interest.
Two questions are presented as follows:
(1) Whether the sum of $2,736.53 which the taxpayers paid to the United States in settlement of violations of price ceiling regulations is deductible as ordinary and necessary business expenses under Section 23 of the Internal Revenue Code, 26 U.S....
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