Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax liability for 1963 in the amount of $510.97. The deficiency resulted from respondent's determination that petitioner was not entitled to most of 244 separate items claimed as deductions. The deductions taken by petitioner totaled $2,676.16; respondent disallowed $2,126.36 of that amount. Since the amount determined by respondent to be allowable...
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