Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent determined deficiencies in income tax and declared value excess-profits tax in the respective amounts of $5,229.77 and $792 for the fiscal year ended April 30, 1946. Only the income tax deficiency is placed in controversy by the petition.
The sole issue is whether the respondent erred in disallowing petitioner a deduction of the amount of $6,000, for the taxable period involved, as...
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