Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1958 income tax in the amount of $1,047.83. He disallowed all itemized deductions, in the aggregate amount of $4,319.33, and allowed instead the standard deduction in the amount of $1,000. The issue is one of substantiation.
During 1958 petitioner was a traveling salesman, selling a line of ladies' outer wear. His earnings, all from this...
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