Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined a deficiency in income tax for the calendar year 1945 in the amount of $2,981.09. This deficiency arises by reason of respondent's disallowance of deductions taken by the petitioner as allowable expenses paid in carrying on business.
Findings of Fact
Petitioner is a resident of Memphis, Tennessee, and during the calendar year 1945 was engaged in the business...
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