Memorandum Opinion
ARUNDELL, Judge:
The respondent has determined a deficiency of $1,308.58 in the petitioner's income tax liability for the calendar year 1948. The petitioner contests that part of the deficiency resulting from the disallowance of a sum claimed as business expense and asserts as further error the disallowance of the standard deduction under section 23 (aa).
The petitioner, a resident...
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