Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1953, 1954, and 1955 in the amounts of $899.02, $717.10, and $719.46, respectively. Petitioner has conceded that deductions were properly disallowed in the statutory notice for city sales tax, medical expense, interest expense, and charitable contributions. Respondent has conceded that petitioner is entitled to an additional...
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