Memorandum Findings of Fact and Opinion
DISNEY, Judge:
Petitioner contests the determination of deficiencies in income tax for the calendar year 1937 in the amount of $1,116.03.
The first question considered is whether the Commissioner erred in disallowing, as a deduction under section 23(a) of the Revenue Act of 1936, as amended by section 121(a) and (e) of the Revenue Act of 1942, certain hotel expenses incurred by petitioner during the taxable...
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