Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in petitioner's income taxes for the years 1948 and 1949 in the respective amounts of $137.15 and $161.31. The deficiency for the year 1948 arises out of respondent's disallowance of all deductions claimed on the return for want of substantiation and the allowance of the standard deduction of 10 per cent of adjusted gross income amounting to $510.50 in lieu thereof. The deficiency for...
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