Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for 1950 in the amount of $588.02; a 5 per cent addition to the deficiency, for negligence, of $29.40, under section 293(a) of the 1939 Code; and an addition to the tax of 16 per cent, $60.99, under section 294(d), for failure to file declaration of estimated tax.
The questions to be decided are whether the petitioner is entitled to deduction...
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