Respondent determined deficiencies in petitioner's income tax for the years 1943 and 1944 in the respective amounts of $893.84 and $274.90. Respondent made certain adjustments in petitioner's income for the year 1942, but, due to the forgiveness feature of the Current Tax Payment Act of 1943, deficiencies were determined only for the years 1943 and 1944. The basic question is whether petitioner should be permitted deductions for alleged traveling, entertainment, and other...
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