Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in Federal income taxes against petitioner for the years 1951 and 1952 in the respective amounts of $544.66 and $644.07. In his returns for those years petitioner reported as "wages and living allowances" received from his employer $7,800 in 1951 and $7,950 in 1952 from which he deducted, in ascertaining and reporting his "adjusted gross income", the amounts of $2,423 and $2,584 as "expenses...
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