Memorandum Opinion
SMITH, Judge:
This proceeding is for the redetermination of a deficiency in income tax for the calendar year 1941 in the amount of $1,451.61. The petition alleges that the respondent erred in (1) adding to the net income reported by the petitioners $6,723.96 as income from business, and (2) in disallowing the deduction from gross income of $1,520 representing entertainment expenses and expenses connected with the use of an automobile used...
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