WHITAKER, Judge.
Plaintiff sues for a refund of excess profits and income taxes paid for the years 1945, 1946 and 1947. Two issues presented are: first, whether attorneys' fees paid in 1945, 1946 and 1947, in opposing certain proceedings brought by the Securities and Exchange Commission (hereinafter, S.E.C.) were deductible as "ordinary and necessary expenses in carrying on a trade or business", or as capital expenditures incurred in the realization of a capital gain...
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