Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1955 in the amount of $2,339.70. There are four issues for decision:
(1) Whether respondent erred in disallowing a portion of the business expenses deducted by petitioner on his income tax return for 1955;
(2) Whether respondent erred in disallowing a $7,500 loss deduction claimed by
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