Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the income tax of the petitioner for the year 1948 in the amount of $1,003.83.
The sole issue is whether the respondent erred in disallowing to the extent of $4,000 a deduction of $6,000 claimed by the petitioner under Section 23 (u) of the Internal Revenue Code.
Findings of Fact
Petitioner, a resident of New York City, filed his income tax return for the...
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