These proceedings involve income taxes for the fiscal year ended October 31, 1940. The Commissioner determined a deficiency in the amount of $779.06, part of which is in dispute. Certain adjustments made by the Commissioner in his deficiency notice are not assigned as error by petitioner and effect will be given thereto in the decision to be entered in these proceedings.
The only question presented is whether, under the facts herein involved, petitioner sustained...
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