Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $120.67 in the petitioner's income tax for 1943. The only issue is whether he erred in disallowing a deduction of $467.25 claimed as ordinary and necessary expenses for meals, lodging and travel.
Findings of Fact
The petitioner filed his income tax return for 1943 with the collector of internal revenue for the 8th district of Illinois.
The petitioner had...
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