Memorandum Opinion
VAN FOSSAN, Judge:
Respondent determined a deficiency of $224.59 in petitioner's income tax for the year 1943. The deficiency arose from the disallowance of part of the deductions claimed in the return.
Petitioners returned as gross income the sum of $3,959.82. From that sum they deducted the following: Expenses $948.44; contributions $148; interest $428.34; taxes $117.42 and loss $6.50, or a total of deductions of $1,648.70.<...
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