The Commissioner determined a deficiency in income tax for the taxable year 1948 in the amount of $4,007.78. The question is whether legal fees totaling $9,977 paid to several attorneys are deductible nonbusiness expenses under section 23(a)(2), 1939 Code.
The petitioners are residents of New York. They filed a joint return with the collector of internal revenue for the second district of New York...
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