Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $1,257.42 in 1939 income tax based upon the adjustment of several items, of which not all are in controversy. The taxpayer contests (1) the disallowance of deductions taken by a partnership of which he was a member consisting of expenses of operation and maintenance and of depreciation of a house, the reason given for the determination being that they were not connected with a trade...
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