BRUCE, Judge:
Respondent determined a deficiency in income tax for the calendar year 1961 in the amount of $1,190.14. The sole issue for decision is whether amounts paid for a fine, court costs, and other expenses in a civil contempt proceeding, and court costs with respect to a petition for a writ of certiorari are allowable deductions as ordinary and necessary business expenses under section 162(a) or expenses incurred for the production or collection of...
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