Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income taxes for the calendar years 1944 and 1945. Deficiencies were determined in the respective amounts of $384.01 and $425.58. The only issue submitted is as to the deductibility of certain items, that is, contributions, interest, taxes, losses, medical expenses and "miscellaneous and business expense." We make the following
Findings of Fact
The petitioners are...
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