United States Tax Court.
Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency of $1,792.61 in petitioner's income tax for the year 1948. The question for decision is whether respondent correctly determined that petitioner was not entitled to deduct certain claimed expenses in computing his adjusted gross income.
Findings of Fact
Petitioner resides in Los Angeles, California....
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