SWAN, Circuit Judge.
This appeal relates to an asserted deficiency of $2709.27 in the petitioner's income tax for the year 1943. Because of the Current Tax Payment Act, 57 Stat. 126, 26 U.S.C.A.Int.Rev.Acts, page 385, the years 1942 and 1943 are both involved. The deficiency results from the disallowance of claimed deductions for expenditures made by the taxpayer in connection with a farm owned by him. The expenditures were claimed to be deductible under section 23...
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