Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $4,364.60 in the petitioner's 1969 Federal income tax. The issue for decision is whether the petitioner may deduct certain legal fees paid in defending an interest in a trust against the claims made by his wife in an annulment proceeding.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
The petitioner...
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