Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Petitioner complains of respondent's determination of a deficiency in income tax of $2,468.03 for 1947 and asks that an overpayment be determined for that year.
Two issues are raised: (1) the proper treatment to be accorded sums advanced by petitioner to a corporation of which he was the sole stockholder; and (2) is petitioner entitled to claimed deductions for the expenses of maintaining an...
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