This case involves an income tax deficiency of $8,448.18 for the calendar year 1943. The year 1942 is also involved in so far as it affects computation of the tax liability for 1943 pursuant to the Current Tax Payment Act of 1943.
Respondent has now conceded that petitioner is entitled to a deduction of $1,000 for 1942 and $1,500 for 1943, representing payments made by petitioner for the preparation of her tax returns for the respective years. The parties have also...
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