Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $208.24 in petitioners' income and victory tax for 1943, plus a five per cent penalty of $10.41. The year 1942 is involved because of the forgiveness feature of the Current Tax Payment Act of 1943. The deficiency arises out of respondent's refusal to allow deductions claimed in petitioners' income tax returns for the years 1942 and 1943.
Findings of Fact
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