Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the petitioner's income taxes as follows:
Period Deficiency January 1, 1946 to March 31, 1946.... $ 651.83 April 1, 1946, to March 31, 1947..... 6,208.99
The only issue for decision is whether for the taxable year ended March 31, 1947, the petitioner is entitled to a deduction of $7,500 under section 23(b) of...
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