Memorandum Findings of Fact and Opinion
Respondent determined a deficiency of $452.09 in petitioner's income tax for the calendar year 1965. The deficiency arises out of a disallowance of $2,317.55 claimed as expenses incurred in the trade or business of being an author. The primary issue is whether petitioner was in the trade or business of being an author and therefore entitled to deduct expenses alleged to have been paid or incurred in carrying on that trade...
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