Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the amount of $21,314.88 in petitioner's income tax liability for the taxable year ending December 31, 1945.
The following questions are presented:
(1) With respect to the expenses which the petitioner allegedly incurred on behalf of his employer, totaling $25,800, did the respondent err (a) in denying the petitioner's right to a claimed deduction for that portion of...
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