Memorandum Opinion
FEATHERSTON, Judge:
This case involves the following income tax deficiencies determined by respondent:
1967 ............. $209.77 1968 ............. 223.36
Respondent has filed a motion for judgment on the pleadings under Rule 120 of the Rules of Practice and Procedure of this Court.
The petition alleges that respondent erred in disallowing a deduction under section 165, Internal Revenue Code of 1954...
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