A deficiency of $355.09 in 1940 income taxes was determined by the Commissioner. The disallowance of a deduction of $7,105.29, research expenses, is the only adjustment assailed.
FINDINGS OF FACT.
The taxpayer and his wife lived in New Haven, Connecticut, and filed a joint return in the collection district of Connecticut. The deficiency here is determined in respect of the wife, only because the return is a joint return.
Osborn, a graduate of Wesleyan...
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