The Commissioner has determined deficiencies in the petitioner's income tax for 1944 and 1945 in the respective amounts of $2,139.78 and $2,670.19.
The principal question is whether the Commissioner erred in disallowing deduction of certain life insurance premiums paid by the petitioner in 1944 and 1945.
In addition there are two subsidiary questions: (1) Whether the Court has jurisdiction to consider a net loss sustained in 1946 for the purpose of determining...
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