Memorandum Opinion
LEMIRE, Judge:
The Commissioner determined a deficiency of $52.82 in the petitioner's income tax for the calendar year 1943. The petitioner claimed in 1942 and 1943 deductions for expenses of (1) meals, shortages and entertainment, and (2) the cost and cleaning of uniforms. The Commissioner determined the deficiency by disallowing the deductions for both years. He made the adjustments to 1942 net income for the purpose of giving effect...
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