Memorandum Findings of Fact and Opinion
This proceeding involves a redetermination of a deficiency in petitioner's income tax for the year 1945 in the amount of $51.05. The deficiency arises out of the respondent's disallowance of deductions amounting to $691.78 claimed in petitioner's return as a loss from the operation of an automobile for profit.
Findings of Fact
The petitioner, an individual, resided in Foley, Alabama, during the year 1945...
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