Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax for the year 1949 in the amount of $280.39, which resulted from the disallowance of deductions in the aggregate amount of $1,812.95 claimed on petitioner's return. Petitioner resides in Harrisburg, Pennsylvania, and filed his return with the collector at Philadelphia. He undertakes to support the deductions on the ground that they represented a storm...
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