The Commissioner determined a deficiency in income tax in the amount of $580.28 for the year 1944. It is alleged that the Commissioner erred in disallowing claimed deductions, as follows: (1) Bad debt in the amount of $834.75, (2) medical expense in the amount of $845, (3) Ohio sales tax and cigarette tax in the amount of $30.30, and (4) loss by theft of silver gravy ladle and old California gold coin in the amount of $37.
Some of the facts following were stipulated...
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