Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1961 in the amount of $1,824.26. The issue is whether respondent's disallowances of certain deductions and claimed purchases as "Not Substantiated" is justified.
This case was tried without a written stipulation of facts, but a few facts were stipulated orally during the course of the trial. Such facts are...
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