The respondent determined deficiencies in income tax against the petitioners for the years 1949 and 1950 in the respective amounts of $6,598.85 and $2,367.42. The questions for decision are (1) whether petitioners are entitled to deductions for legal fees and expenses of $11,250 paid in 1949 and $3,770.39 paid in 1950, and (2) whether they are entitled to a deduction for deposits of $25 made at Christmas time in 1949 in a savings account for each child of Cecil R. Hopkins...
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