Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the income tax of petitioner for the year 1945 in the amount of $223.87.
The question presented for our determination is whether the petitioner is entitled to deduct $750 for "occupational expense" and $131.65 as "auto expense" under the provisions of Section 23(a)(1)(A) of the Internal Revenue Code.
The petitioner concedes that the respondent properly disallowed deductions...
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