Memorandum Findings of Fact and Opinion
DISNEY, Judge:
The present proceeding involves the redetermination of deficiencies for the calendar year 1937 of $8,583.47 in income tax together with a penalty of $4,291.74, and of $1,478.31 in excess profits tax together with a penalty of $739.15.
The first question presented is whether the Commissioner erred in disallowing deductions from petitioner's gross income in the amount of $28,500, claimed to have...
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