Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined deficiencies in income tax against the petitioner for the fiscal years ended August 31, 1939, and August 31, 1940, in the amounts of $317.29 and $584.25. The only issue is whether the petitioner was entitled to deduct as business expenses the amounts of $2,475 and $3,975, paid in the respective taxable years pursuant to an arrangement respecting the use of the words "Mrs. Franklin...
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