Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax against petitioner for 1956 in the amount of $658.34. She resides in New York and filed her return with the district director, Lower Manhattan, New York.
As a result of concessions made by both parties a number of issues have been eliminated, and there remains for decision only a single issue, namely, the correctness of the Commissioner's disallowance of a deduction...
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