Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of $1,221.14 for 1949 and $1,265.38 for 1950. The issues are whether the Commissioner erred in disallowing a part of the amounts claimed as "miscellaneous deductions" and whether the excess for each year of the advances to a corporation over the amounts received from the corporation are deductible.
Findings of Fact
The petitioners, husband and wife, filed...
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