OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $567.92 in income tax for 1949. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $1,500 representing an attorney's fee. The facts have been presented by a stipulation which is adopted as the findings of fact.
The petitioners, husband and wife, residing in Dallas, filed a joint income tax return for 1949 with the collector of internal...
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