Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for the fiscal year ended September 30, 1949, in the amount of $2,351.94.
The questions to be decided are whether petitioner, in the taxable year, accrued trucking expenses totaling $10,243.60, or a lesser amount, and gratuities to members of ships' crews in the total amount of $1,950, which are deductible as ordinary and necessary business...
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