Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined deficiencies of $424.55 and $592.12 in petitioner's income tax for the years 1946 and 1947, respectively. The deficiencies resulted chiefly from the disallowance of various deductions claimed by petitioners in their tax returns, with consequent additions to gross income. Hereinafter Edward W. Banigan is sometimes referred to as the petitioner. The deductions are considered seriatim.
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