Memorandum Findings of Fact and Opinion
Respondent determined a deficiency of $279 in the petitioner's income tax liability for the year 1946. The issue is whether the petitioner may deduct, under the provisions of section 22 (n) (2) or section 23 (a) (1) (A) of the Internal Revenue Code, certain living expenses incurred during the taxable year.
Findings of Fact
Petitioner is an individual who resides in Cincinnati, Ohio. The return for the period...
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