Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined deficiencies in the income tax of petitioner in the amount of $411.91 for the calendar year 1938, and $260.64 for 1939. The sole question is whether petitioner is entitled to expense deductions of $1,272.95 in 1938 and $951.01 in 1939, under the provisions of section 23 (a) of the Revenue Act of 1938 and of the Internal Revenue Code as amended by section 121 of the Revenue...
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