Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined a deficiency of $158.33 in petitioner's income tax for 1943. Owing to the "forgiveness" feature of the 1943 tax, the correct income for the prior year is required to be determined for the purpose of the computation. The deficiency here results from disallowances made by respondent of deductions claimed by petitioner for both 1942 and 1943.
Certain issues raised have been...
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