Memorandum Findings of Fact and Opinion
HARLAN, Judge:
This case involves an income tax deficiency of $3,198.30 for the calendar year 1943. The year 1942 is also involved in so far as it affects computation of the tax liability for 1943 pursuant to the Current Tax Payment Act of 1943.
The questions presented are:
(1) Did the sum of $4,000 paid by petitioner to her husband in each of the taxable years constitute a reasonable allowance for...
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