This is a proceeding for the redetermination of a deficiency of $6.83 in income tax for the calendar year 1940. The petition alleges that the respondent erred in the determination of the deficiency by disallowing the deduction of $120.02 spent for new uniform equipment and $52.50 for the cleaning of petitioner's uniform.
FINDINGS OF FACT.
Petitioners are husband and wife, residents of Los Angeles, California. They filed a joint income tax return for the...
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