OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $201.37 in the income tax of the petitioner for 1952. The only issue for decision is whether the Commissioner erred in disallowing $729.21 claimed as a necessary expense deduction. The facts have been presented by a stipulation which is adopted as the findings of fact.
The petitioner filed his individual income tax return for 1952 with the district director of internal revenue...
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