Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $1,101.37 in income tax for 1945 and an addition of $55.07 under section 293 (a) for negligence. The issues for decision are (1) what amounts were actually spent by the petitioner to support ordinary and necessary expense deductions and a medical expense deduction claimed by him and (2) were any of the actual expenditures ordinary and necessary expenses deductible under section 23...
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