Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
The respondent has determined the following deficiencies in petitioner's income tax:
Year Deficiency 1957 ............ $412.23 1958 ............ 364.59
Certain adjustments have been agreed to, and the only remaining issues are whether petitioner is entitled to certain bad debt, gasoline and sales tax deductions.
Some of the facts have been...
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