Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1966 in the amount of $2,179.95.
The only issue for decision is whether legal fees in the amount of $4,237.70, paid by petitioners in connection with litigation concerning the adjustment of property rights between parties to an annulled marriage are deductible either as an ordinary and necessary business expense under section...
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