Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $2,780.12 in income tax of the petitioner for 1954 by disallowing all of the expenses of a butcher shop conducted by the petitioner and disallowing the petitioner's claim to an additional exemption of $600 upon becoming 65 years of age in August 1954.
Findings of Fact
The petitioner filed his individual income tax return for 1954 with the director of internal revenue...
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