Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in income tax for the year 1947 in the amount of $301.21, and for 1948 in the amount of $157.36.
The issue is whether respondent erred in disallowing certain deductions taken by petitioners in 1947 and 1948. With respect to medical expense for 1947 and business expenses for both years, petitioners claimed a larger amount in the petition than is shown in the return...
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