HILL, Judge:
This proceeding involves a deficiency in income tax for the calendar year 1940. The asserted deficiency of $11.81 has been reduced to $8.75 through respondent's concession with respect to the deducibility of the cost of telephone service. The sole question for decision is whether petitioner, a graduate nurse, may deduct the cost of her bedside uniforms and the laundering thereof.
The tax return was filed with the collector of internal revenue...
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