The deficiency in question is described in the petition as follows:
The deficiency and liability as determined by the Commissioner, in income taxes for the calendar year 1948, in the amount of $1,487.75 of which approximately $1,350.00 is in dispute.
Petitioner makes the following assignment of error:
The determination of tax set forth in said notice of deficiency is based upon the following alleged errors: the Commissioner determined that an expense...
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