Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in income tax in the amount of $52.83 asserted by the respondent for the calendar year 1948. The issue is whether petitioner is entitled to deduct from her gross income for the year involved expenses incurred in attending the national convention of the National Secretaries Association during that year. The proceeding was submitted on a stipulation of facts, which...
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