Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $227.03 in the income tax of the petitioners for the calendar year 1940. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $35.41 as an ordinary and necessary expense under section 23(a).
Findings of Fact
The petitioners are husband and wife. They filed a joint income tax return for the calendar year 1940 with the collector...
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