The Commissioner determined deficiencies of $15,580.91 and $9,880.78 in the petitioner's income tax for 1943 and 1944, respectively. The issue for our determination is whether the Commissioner erred in disallowing litigation expenses and attorney fees paid by petitioner for the defense of a corporate officer in a criminal suit. Another issue raised by the petition has been settled by the parties.
FINDINGS OF FACT.
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