Memorandum Findings of Fact and Opinion
The proceeding arises by reason of respondent's determination of a deficiency in petitioner's income tax for the year 1939 in the sum of $1,557.11. In his amended answer respondent alleges that the correct deficiency is $1,959.57. By stipulation certain concessions were made by each party and there is now only one issue before us: whether petitioner is entitled to deduct from gross income certain expenditures made by him to...
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