Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $344.96 in the petitioner's income tax for 1945. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $1,285.25 and in failing to allow one of $82.79 under section 23 (a).
Findings of Fact
The petitioner filed a return for 1945 with the collector of internal revenue for the district of Maine.
She has resided in Waterville...
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