Memorandum Opinion
LEMIRE, Judge:
The Commissioner determined a deficiency of $4,609.10 in the petitioner's income tax for 1943. The primary issue is whether the Commissioner erred in disallowing a deduction for an expense which the petitioner claims that he "constructively paid" during the taxable year.
[The Facts]
The petitioner resides in New York City. He filed his individual return with the collector of internal revenue for...
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