Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $459.53 in petitioner's income tax for 1947 as a result of disallowing various expenses claimed to have been incurred in research in color photography, which project the petitioner claims to have abandoned in the taxable year.
Findings of Fact
Petitioner, from 1914 to and including 1947, was engaged in the profession of engineering and architecture. For many years...
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