Memorandum Findings of Fact and Opinion
HILL, Judge:
Respondent determined a deficiency in petitioner's income tax liability for 1941 in the amount of $48.37. The deficiency results from respondent's disallowance of certain deductions claimed by petitioner as business expense, losses and bad debts. By his second amended petition the petitioner claims increased deductions over those claimed on his return as a result of which petitioner now claims an overassessment...
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