The Commissioner determined a deficiency in income tax of $4,336.09 for the period August 7, 1943, to June 30, 1944. The question involved is whether petitioner is entitled to deductions in the amount of $13,675.05 under section 162 (a), (b), or (c) of the Internal Revenue Code.
FINDINGS OF FACT.
The following facts were stipulated:
Emily St. A. Tait, hereinafter referred to as the decedent, died testate on August 7, 1943, a resident of the Dominion...
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