Memorandum Findings of Fact and Opinion
These consolidated proceedings involve deficiencies in income taxes for the years and in the amounts as follows:
Anne Klein Ansley 1945 $ 267.55 1947 305.80 Arthur C. Ansley 1945 7,115.16 1946 3,236.97 1947 1,319.90
The issues are (1) whether Arthur C. Ansley is entitled to a deduction of the sum of...
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