Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1965 in the amount of $182.85.
The issues for decision are the proper amount of petitioner's income from a sole proprietorship upholstery business and the proper amount of petitioner's deduction for medical expense. Respondent's notice of deficiency had attached to it a so-called "Short-Form Statement." The report...
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