Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
Respondent determined a deficiency in income tax for the calendar year 1938 in the amount of $63.58. At the hearing the parties stipulated that petitioner is entitled to a deduction for ordinary and necessary business expenses in the amount of $627.02, in addition to the amounts which have been allowed by the respondent, thus disposing of one of the two issues raised by the pleadings. The remaining...
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