OPINION The petitioner seeks to deduct a fee of $3,016.43 which he paid in 1966 to Frederick Chusid Co. for its services in securing new employment for him. We have found as a fact that Chusid at the outset virtually guaranteed him a new position and that their efforts did, in fact, result in Ms accepting a new position. Section 162 (a) of the Code reads in part as follows:</…
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