The respondent determined deficiencies in petitioner's income tax for the calendar years 1943 and 1944 in the amounts of $3,642.83 and $2,747.30, respectively. The year 1942 is also involved although no deficiency was determined for that period due to the forgiveness feature of the Current Tax Payment Act of 1943. The only question before us is whether petitioner should be allowed deductions of $4,800 for each of the years 1942, 1943, and 1944 under the provisions of sections...
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