Memorandum Findings of Fact and Opinion
DISNEY, Judge:
The respondent determined deficiencies in petitioner's income taxes of $1,582.94 and $9,317.28 for 1940 and 1942, respectively. Petitioner claims an overpayment of $4,051.32 in income taxes for 1940 and an undisclosed amount for 1942.
The issues involved in the proceedings and for our consideration are:
1. Did respondent err in not allowing the petitioner a deduction from income for the...
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