JOHNSON v. COMMISSIONER

The Commissioner has determined a deficiency of $152.28 in petitioner's income tax for the year 1946. Petitioner's 1946 income tax return was not presented as evidence, but it appears from data attached to the deficiency notice that the following income and deductions were reported on his return:

Adjusted gross income ---------------------------  $5,639.67
Less deductions:
    (a) Medical ------------------------   $90.00
    (b) Traveling expenses -------...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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