OPINION.
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $1,737.22 for 1949 and $269.34 for 1950 and an addition of $262.05 for 1950 under section 294 (d) (2). The only issue for decision is whether legal fees of $5,000 for 1949 and $545 for 1950 were capital expenditures for the defense of title to property or were ordinary and necessary expenses under section 23 (a) (1) or (2). Substantially all of the facts were stipulated...
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