Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner made several adjustments to the net income shown by petitioner's returns for the calendar years 1936 and 1937 and determined deficiencies in income tax in the respective amounts of $504.23 and $847.87. The petition challenges only the disallowance of a credit in each year of $1,200, claimed under section 25(b) (2) of the Revenue Act of 1936. The disallowance was based on the theory...
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