Memorandum Findings of Fact and Opinion
This case involves a determination of a deficiency in petitioner's income tax liability for the year 1938 in the amount of $12,966.65.
The petitioner contends that the respondent erred in such determination with respect to three separate items:
1. The disallowance of a deduction of traveling and entertainment expense of $900, and automobile expense of $900.
2. The addition to petitioner's taxable income...
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