United States Tax Court.
Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined a deficiency in income tax in the amount of $306 for the calendar year 1945.
The issues are:
(1) Was the mailing of the notice of deficiency on March 2, 1949, timely, the return having been filed on February 7, 1946?
(2) Is petitioner entitled to a deduction in 1945 for travel expense, and, if so, in what amount?
Findings of Fact
Petitioner...
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