Respondent determined a deficiency in income tax for the year 1940 in the amount of $649.77. The deficiency is contested only in part. The question is whether or not petitioner is entitled to a deduction for an expenditure which was made for the investigation of a mining project.
The return was filed with the collector for the district of Oregon.
FINDINGS OF FACT.
Petitioner resides in Portland, Oregon. He keeps his books and makes his returns on...
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