PER CURIAM:
This appeal involves deficiencies in federal income taxes for the years 1966 and 1967. The Commissioner determined that certain legal expenses incurred by the petitioner in defense of a suit for malicious prosecution were not deductible under Section 212(2) of the Internal Revenue Code of 1954.
The sole question on appeal is whether the Tax Court was correct in finding that the legal expenses incurred for the years in question were personal in...
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