PER CURIAM.
We are asked to decide whether expenses incurred by a corporation in distributing its assets on liquidation are deductible under section 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. § 23(a) (1) (A), as ordinary and necessary expenses of carrying on a trade or business. The Tax Court in a carefully considered opinion, allowed the deduction. The Commissioner has filed this petition for review.
A series of cases sustains the Tax Court...
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