United States Tax Court.
Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent has determined deficiencies in excess profits tax for the years 1942 and 1943 of $20,574.19 and $54,384.69, respectively. The sole issue for determination is whether or not $750 paid to the National Tax Equality Association in 1943 is deductible from gross income under either section 23 (a) (1) (A) or 23 (q) (2), Internal Revenue Code. All...
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