Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency in the petitioner's income tax for 1956 in the amount of $809.72. The issue is whether petitioner for the year 1956 has properly substantiated his claimed deductions for contributions in the amount of $875, taxes in the amount of $421.78, medical expenses in the amount of $667.06 and miscellaneous expenses in the amount of $425.
Findings of Fact
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