The respondent determined a deficiency against petitioner in income and victory tax for the taxable year ended December 31, 1943, in the amount of $1,536. The petitioner contests this deficiency in so far as it involves certain deductions for charitable contributions and medical expenses claimed by him in his income tax return. Due to the application of section 6, Current Tax Payment Act of 1943, both the years 1942 and 1943 are here involved.
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