RAUM, Judge:
The respondent determined a deficiency in the income tax of petitioner for the calendar year 1945 in the amount of $1,655.27. The sole question is whether the petitioner has sustained his burden of proving that his deductions for business expenses, properly allowable under the provisions of Section 23(a) of the Internal Revenue Code, exceeded the amounts allowed by the respondent.
[The Facts]
The petitioner is a resident of Milton...
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