Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in petitioner's 1961 income tax in the amount of $194.21, based upon adjustments disallowing the following deductions:
(a) Contributions .................. $224.00 (b) Casualty Loss .................. 528.00 (c) Travel expense ................. 244.32 (d) Automobile insurance ........... 55.60
Petitioner's principal residence...
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