Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax of $572.49 for 1939 and one of $694.90 for 1940. The issues for decision are whether the Commissioner erred (1) in disallowing a deduction of $1,500 for each year representing payments made in each year to Virginia Wise Marx for services rendered by her in connection with the purchase in a prior year of the real estate which the petitioner thereafter owned and leased;...
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