Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined deficiencies in the income tax of petitioner as follows:
Year Deficiency 1949 ............ $1,985.53 1950 ............ 2,560.18
Issues raised by the pleadings and not disposed of by stipulation are the correctness of the respondent's action in disallowing the following deductions taken by petitioner in his returns for 1949...
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