Memorandum Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioner's 1973 and 1974 income taxes in the amounts of $885.94 and $1,379.50, respectively. The sole matter in dispute is the Commissioner's disallowance of a business expense deduction claimed on petitioner's 1973 return in the amount of $4,599.21 which was described as a "War Tax Expense", and a similar deduction in the amount of $6,425.22 claimed on petitioner's 1974 return...
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