Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $602.38 in income tax of the petitioner for 1947. The only issue for decision is whether the Commissioner erred in disallowing a deduction for a portion of the amount paid by the petitioner in connection with the widening of two streets on which he owned property.
Findings of Fact
The petitioner filed his individual income tax return for 1947 with the collector...
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