The Commissioner determined a deficiency of $1,556.98 in the income tax of the petitioners for 1947. The petitioners contend that the Commissioner erred in including in income $1,200 received by Frank allegedly as earned income from sources without the United States, within the meaning of section 116 of the Internal Revenue Code, and in disallowing deductions for travel expense, charitable contributions, taxes, and medical expenses.
FINDINGS OF FACT.
The...
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