Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1943 in the amount of $5,819.71. The issue is whether the Commissioner erred in disallowing the deduction of $10,000 claimed by petitioner in his return for 1943.
Findings of Fact
The petitioner is an individual residing in New York City. He filed his income tax return for the calendar year 1943...
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