Memorandum Findings of Fact and Opinion
SMITH, Judge:
This proceeding is for the redetermination of a deficiency in income tax for the calendar year 1941 in the amount of $413.47. The petition alleges that the respondent erred in disallowing the deduction from gross income of $2,763.76 spent by him for repairs on a farm operated by him.
Findings of Fact
The petitioner is a resident of Canton, Ohio. He filed his income tax return for 1941...
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