This case involves a deficiency in income tax for 1943 in the amount of $54.67.
The question is whether petitioner is entitled to a deduction for the cost of clothing used in his occupation and the cost of evening meals on days when petitioner worked overtime.
FINDINGS OF FACT.
Petitioner is, and during the taxable year was, a resident of Newark, New Jersey. His 1943 income tax return was filed with the collector of internal revenue for the fifth...
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