Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $90.34 in the petitioner's income tax for the calendar year 1944. The only issue is whether he erred in disallowing a deduction of $283 claimed as automobile expense, and $76 claimed in connection with work clothes and tools.
Findings of Fact
The petitioner is an individual who was employed during the taxable year as a carpenter.
His return was filed with...
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