Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The Commissioner determined a deficiency of $1,010.77 in petitioner's income tax for the year 1963. The issue presented is whether respondent erred in disallowing various expenses claimed as deductions on Schedule C of petitioner's income tax return.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and exhibits attached thereto are incorporated herein...
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