The Commissioner determined a deficiency of $2,181.02 in income and victory tax for 1943 after considering the petitioners' tax liability for that year and for the year 1942. The issue for decision is whether the petitioners are entitled to deduct as ordinary and necessary business expenses under section 23 (a) (1) (A) of the code amounts representing the cost of maintaining and operating an automobile, the cost of entertaining, and the cost of a dress military uniform, all...
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