Memorandum Findings of Fact and Opinion
FAY, Judge:
The respondent determined a deficiency in the petitioners' income tax for the year 1952 in the amount of $1,929.02. The only issue for decision is whether the petitioners are entitled to deduct certain sums paid to attorneys as legal fees and expenses during the year 1952.
Findings of Fact
Some of the facts are stipulated and are found as stipulated.
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