The Commissioner determined a deficiency in income tax for 1961 in the amount of $7,466.70. He disallowed a deduction of legal fees in the amount of $11,568.95.
The question is whether expenditures for legal fees paid in 1961 by Samuel Galewitz, hereinafter called the petitioner, or Samuel, in the amount of $11,568.95, for legal services in the defense of litigation instituted against the petitioner...
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