Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner has determined deficiencies in income tax for the years 1943 and 1944 in the respective amounts of $1,274.55 and $1,721.58. The year 1942 is involved because of the provisions of the Current Tax Payment Act.
There are two issues: (1) The amount of expenditures for the operation of an automobile which can be deducted in each of the years involved as business expense under section...
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