Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent has determined that there is a deficiency in income and victory tax for the year 1943 in the amount of $6,132.28. The year 1942 is involved under the provisions of the Current Tax Payment Act.
In determining the petitioner's taxable net income for 1942, the respondent has made two determinations both of which are contested by the petitioner. He has disallowed
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