Memorandum Findings of Fact and Opinion
ARNOLD, Judge:
Respondent determined income tax deficiencies against petitioner for the calendar years 1943, 1944, 1945 and 1946 in the respective amounts of $197.45, $330.05, $554.81 and $1,288.96.
Respondent concedes that the District of Columbia dog tax of $2 in 1943, and other taxes in the amounts of $108.55 in 1944, $115.39 in 1945, and $179.43 in 1946, deducted by petitioner in his returns for those years...
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