Memorandum Opinion
DISNEY, Judge:
This case involves income tax for the calendar year 1945. Deficiency was determined in the amount of $1,407.31. Respondent asserts penalty of $64.55 under Section 293 (a), Internal Revenue Code. The issue presented is the deductibility of items disallowed, for contributions, interest, taxes, medical expenses, and business expenses. The petitioner's return for 1945 was filed with the collector for the sixth district of California...
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