Respondent has determined deficiencies in petitioner's income tax for the years 1948, 1949, and 1950 in the respective amounts of $9.12, $222.41, and $210.10.
The following issues are presented:
(1) Is the expense of operating and maintaining a hearing aid for a hard-of-hearing attorney an ordinary and necessary business expense under section 23 (a) of the 1939 Code?
(2) Did the disappearance of a wallet from petitioner's person entitle him to a theft...
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