The Commissioner determined a deficiency in the income tax of petitioner for the year 1966 in the amount of $391.99. At issue is whether fees paid by petitioner Kenneth R. Kenfield to Frederick Chusid & Co. for services in helping him seek a new job are deductible as ordinary and necessary business expenses.
FINDINGS OF FACT
Some of the facts are stipulated and are incorporated herein by this reference.
The petitioner is Kenneth R. Kenfield....
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