Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income tax for the year 1940 in the amount of $955.09. Not all of the adjustments are in dispute. The questions presented are: (1) Whether petitioner is taxable upon amounts paid to his father in the taxable year for personal services rendered by the father; and (2) whether petitioner is entitled to a deduction for traveling and entertaining expenses in the amount...
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