MEMORANDUM OPINION
WELLS, Judge:
Respondent determined a $743 deficiency in income tax for petitioner's taxable year 2001. After concessions, the only issue remaining is whether petitioner is entitled to deduct for taxable year 2001 certain legal expenses that were paid in taxable year 2002. Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure...
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