Memorandum Opinion
RAUM, Judge:
The respondent determined a deficiency in the income tax of petitioner for the year 1949 in the amount of $80.51.
In his income tax return for the year 1949, filed with the collector of internal revenue for the third district of New York, the petitioner claimed deductions for a loss from theft in the amount of $250; for New York City sales tax in the amount of $125; and for medical expenditures in the amount of $350...
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