United States Tax Court.
Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent determined deficiencies in petitioner's income tax liability as follows:
Year Deficiency 1945 ...................... $3,018.77 1946 ...................... 1,736.17 1947 ...................... 2,218.00
Issues presented by the pleadings are whether the respondent erred (1) in disallowing as deductions under section 23 (p) of the Internal Revenue...
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