Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax against petitioner in the amount of $1,964.97 for the year 1947. The deficiency was based upon disallowance of two deductions claimed by petitioner in his return, one in the amount of $785.50 identified as "car expense" (consisting of $520 for depreciation and $265.50 for gas and oil) and the other in the amount of $3,614.20 characterized as "travel...
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