Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $1,270.05 in income tax of the petitioners for 1943. The only issue for decision is whether the Commissioner erred in disallowing certain deductions. The facts have been stipulated.
[The Facts]
The petitioners, husband and wife, filed joint returns with the collector of internal revenue for the first district of Illinois.
Leslie investigated several...
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