Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $367.90 in the income tax of the petitioner for 1946. The issues for decision are whether the Commissioner erred in adding $33.60 to income and in disallowing all deductions in the total amount of $2,326.90.
Findings of Fact
The petitioners, husband and wife, filed a joint return for 1946 with the collector of internal revenue for the second district of Texas. That...
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