Memorandum Opinion
HILL, Judge:
This proceeding involves deficiencies in petitioner's income and excess-profits taxes for its taxable year ended July 31, 1940, in the amounts of $177.76 and $131.99, respectively. Petitioner has acquiesced in certain adjustments which in part give rise to the deficiencies determined. Only one question is presented, namely: Is petitioner entitled to deduct from income as a business expense $1,020 representing premiums paid...
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