The Commissioner determined a deficiency of $125.41 in the income tax of the petitioner for 1947. The only issue for decision is whether the petitioner may deduct $600 or any part thereof as an ordinary and necessary business expense for 1947.
FINDINGS OF FACT.
The petitioner filed his individual income tax return for 1947 with the collector of internal revenue for the district of Minnesota. He resides at Minneapolis, Minnesota.
He was employed during...
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