Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent has determined that the petitioner was an employee during 1947, and that, therefore, under section 22 (n) (1) of the Internal Revenue Code he was not entitled to adjust his gross income by subtracting therefrom the expenses which he paid for an automobile which he used in selling equipment. Disallowance of a claimed adjustment to reduce gross income by the amount of $589.50 gives rise...
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