Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The respondent determined deficiencies in the income tax of petitioner for the taxable years 1943, 1944, and 1945 in the amounts of $138.12, $113.57, and $105.54, respectively. The year 1942 is also involved because of the forgiveness feature of the Current Tax Payment Act of 1943. The sole question is whether or not petitioner is entitled to deductions from gross income under section 23 (a), I. R. C...
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