The Commissioner determined a deficiency in petitioner's income tax for the year 1945 in the amount of $130. This deficiency resulted from the disallowance by the Commissioner of a business loss of $352.72 and of a deduction of $270 for "Auto maintenance and supplies." The correctness of these two disallowances is the question involved in this case.
FINDINGS OF FACT.
Petitioner during the taxable year was a resident of Atlanta, Georgia, and she filed her...
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