Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined deficiencies in the petitioner's income taxes for the years 1956 and 1957 in the amounts of $1,378.92 and $1,043.11, respectively.
Some of the issues have been conceded by the petitioner. The sole remaining issues for decision are whether the petitioner has shown himself entitled to certain deductions for charitable contributions, medical expenses and certain business...
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