Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax of $79.03 for the fiscal year ended July 31, 1944 and a deficiency in income tax of $43.88 for the fiscal year ended July 31, 1945. The parties are in agreement, as indicated by stipulations in the record, in regard to certain carry-backs. The issues for decision are whether the respondent erred in disallowing a deduction of $3,000 for 1944 described as "commissions and...
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