Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax for the taxable year 1954 in the amount of $245.62. The deficiency results from disallowance of (1) various deductions in the total amount of $1,131.56, and (2) deduction of $4,713.15, as a loss from failure to sell personal services during the taxable year. The questions are whether petitioner is entitled to deductions totaling $1,131.56 for various expenditures, and...
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