DOBIE, Circuit Judge.
This appeal is taken from a decision of the Tax Court of the United States determining that there was a deficiency of $48.37 in the taxpayer's income tax for the year 1941. The deficiency resulted from the affirmance by the Tax Court of the Commissioner's disallowance of certain deductions claimed by the taxpayer, W. W. Bercaw. Four questions are presented for our consideration.
The first question is whether the taxpayer is entitled to...
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