The respondent determined a deficiency in income tax of the petitioner for the year 1947 in the amount of $1,447.11. The issues for determination are whether (1) legal fees, travel, and out-of-pocket expenses incurred in connection with a lawsuit between petitioner and his sister, and (2) rental of a safety-deposit box amounting to $9.60 are deductible as ordinary and necessary expenses paid during the taxable year "for the production or collection of income, or for the management...
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