Memorandum Findings of Fact and Opinion
Respondent determined a deficiency of $138.04 in income tax for the calendar year 1952.
The issues are whether respondent erred in disallowing certain deductions claimed by petitioners on their joint return for 1952 for traveling expenses, casualty loss and finance charges in the respective amounts of $306.25, $175, and $132.82. Regarding the deduction claimed for finance charges, respondent concedes in his brief that...
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