The Commissioner has determined a deficiency in petitioner's income tax for the year 1945 of $306.78. The deficiency results from the disallowance by the Commissioner of $841.56 claimed by petitioner on her income tax return for traveling and living expenses while away from home and $7 claimed by petitioner as a deduction for cigarette tax.
Petitioner in her assignments of error contests the first adjustment of the Commissioner to the extent of $796.56 and concedes...
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