Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for the year 1941 in the amount of $800.60. He disallowed deductions taken on the return for business expenses in the total sum of $6,079, on the ground that the claimed expenses of conducting a business were not substantiated. Petitioner, Sam English, reported his income on a cash receipts and disbursements basis. The only question is whether several...
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