Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income taxes for the calendar years 1943, 1944, and 1945. Deficiencies were determined in the amounts of $186.68, $246.44, and $305.77, respectively. The respondent urges addition of the 5 per cent negligence penalty. The only question for consideration is the deductibility of amounts claimed for contributions, taxes, losses, medical expense, and "miscellaneous expenses." From evidence...
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