Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in income tax due from petitioner for the taxable years 1951, 1952, and 1953 in the amounts of $349.92, $2,865.77, and $110.16, respectively, and an addition to tax under section 294(d)(2) of the Internal Revenue Code of 1939 for the taxable year 1951 in the amount of $206.10.
The issues for decision are:
(1) Whether petitioner is entitled to deduct...
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