Memorandum Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioner for the year 1952 in the amount of $536.41 has been determined by respondent. The issue for decision is whether respondent has erred in disallowing as deductions certain expenses claimed to have been incurred by petitioner and for which he was not reimbursed by his employer.
Stipulated facts are found.
Petitioner, a resident of New York City, filed his individual...
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