Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in petitioner's income tax for the year 1943 in the amount of $490.41. Although respondent made adjustments to petitioner's income for both 1942 and 1943 the deficiency relates only to the latter year because of the forgiveness feature of the Current Tax Payment Act of 1943. The only question is whether petitioner should be permitted deductions for certain expenditures as traveling expenses...
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