Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency in income tax for the calendar year 1943 in the amount of $190.66.
One issue having been waived by petitioner and another subject to settlement under Rule 50 computation, the sole remaining question relates to the deductibility of expenses for rent, meals, and laundry incurred by petitioner while employed by the...
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