Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding was brought for a redetermination of a deficiency of $387.28 in petitioner's income tax for 1944. Petitioner having conceded his error in deducting $699.71 for the payment of United States income tax and $25 for payment of miscellaneous excise tax, the only issue remaining is whether respondent erred in disallowing the deduction of a portion of petitioner's expense while employed by the...
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