The respondent determined a deficiency in petitioner's income tax for the year 1943 in the amount of $3,910.34. The deficiency relates to both 1942 and 1943 because of the forgiveness feature of the Current Tax Payment Act of 1942. The pleadings raised four issues concerning adjustments by respondent to petitioner's 1942 and 1943 income, three of which have either been abandoned or stipulated. We are, therefore, confronted with only one issue: May petitioner, who deducted...
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