Respondent determined a deficiency in income tax for the year 1952 in the amount of $1,451.04. In an amendment to his answer, pursuant to section 272 (e) of the Internal Revenue Code of 1939, respondent asserted an increased deficiency of $742.94. The petition raised three issues, two of which have been settled by the stipulation filed herein. The remaining question for our decision is whether the $5,000 paid by petitioners in 1952 for a survey and report is deductible under...
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