The respondent determined a deficiency in income tax against the petitioner for the year 1948 in the amount of $63.32. The question for determination is whether, within the meaning of section 22 (n) (1) of the Internal Revenue Code of 1939, petitioner was engaged in a trade or business which did not consist of the performance of services by him as an employee, and if so, whether certain expenditures made by him were attributable to the trade or business and were deductions...
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