Memorandum Opinion
VAN FOSSAN, Judge:
Respondent determined a deficiency in petitioner's income tax liability for the year 1944 in the amount of $2,911.85. Petitioner alleges (1) that respondent erred in disallowing a deduction as business expense of the sum of $13,071.08 paid in settlement of alleged violation of Maximum Price Regulations of the Office of Price Administration, and (2) in failing to allow the
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