United States Tax Court.
Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income tax, as follows:
Year Deficiency 1945 ......... $20,899.50 1946 ......... 62,110.77
The issues to be decided are: did respondent err (1) in disallowing deductions by petitioner on his returns of $25,311.30 in 1945 and of $76,928.50 in 1946 for alleged foreign distribution expenses; (2) in disallowing deductions of $190.63 in...
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