STERRETT, Judge:
Respondent, on September 19, 1975, issued a statutory notice of deficiency in which he determined a deficiency in petitioners' Federal income tax for the taxable year ended December 31, 1971, in the amount of $8,720. After concessions by the parties the following two issues remain for our determination: (1) Whether amounts expended for professional fees in connection with condemnation proceeds and attempted rezoning are currently deductible...
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