Respondent determined a deficiency in petitioner's income and victory tax for 1943 in the amount of $2,233.02. Petitioner does not contest certain adjustments made by the respondent. The only question is whether respondent erred in disallowing deductions for 1942 and 1943 which petitioner claims under section 23 (u) of the Internal Revenue Code, as added by section 120 (a) of the 1942 Revenue Act.
Petitioner filed his returns for the years in question with the collector...
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