The respondent determined a deficiency in petitioner's income tax in the amount of $766.56 for the calendar year 1941.
Petitioner assigns error in the respondent's disallowance of a deduction of $1,419.65 claimed as an ordinary and necessary business expense and alleged by petitioner to represent compensation paid to petitioner's son during 1941 for services rendered pursuant to a written contract.
FINDINGS OF FACT.
Petitioner is an individual, whose...
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