ALDRICH, Circuit Judge.
This is another of the Eli Livingstone tax deduction enterprises that have been translated by the courts into deduct now and pay later. The facts are set forth in detail in the Tax Court's opinion, 22 CCH Tax Ct.Mem. 1489 (1963), and do not need repeating except to the extent that they differ from Livingstone situations earlier considered. See, e. g., Goodstein v. Commissioner, 1 Cir., 1959,
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