Memorandum Opinion
SMITH, Judge:
This proceeding is for the redetermination of deficiencies in income tax for 1936 and 1937 of $22,741.81 and $5,739.53, respectively. The petitioner alleges that the respondent erred in the determination of the deficiency for 1936:
(1) by including in petitioner's gross income $24,000 as the profit on an alleged sale of passenger buses;
(2) by disallowing a deduction from gross income of $15,980.97 representing...
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