Memorandum Opinion
DISNEY, Judge:
In this case there is involved income tax liability for the calendar year 1941. A deficiency of $765.23 was determined by the Commissioner, based upon the addition to petitioner's income, as reported, of excise tax of $42.50, and $1,300 expense of contesting deficiencies in income tax. Error is not assigned as to the $42.50, nor is it presented upon trial or brief.
[The Facts]
From evidence adduced...
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