Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $2,691.38 in petitioners' 1975 Federal income tax. After concessions by petitioners, the only issue for decision in this fully stipulated case is whether legal fees in the amount of $5,400, incurred by petitioners in an attempt to prevent the Federal Government's condemnation of property owned by them, are currently deductible expenses under section 212.
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