Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1951 in the amount of $2,248.92. The deficiency is due to the disallowance of business expenses in the amount of $5,154.70. The issues for decision are: (1) Whether petitioner was engaged in the trade or business of writing or illustrating in the year 1951; and (2) if found to be so engaged, whether petitioner is entitled to...
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