Memorandum Findings of Fact and Opinion
By this proceeding, petitioner challenges respondent's determination of a deficiency in income tax for the calendar year 1943 in the amount of $2,789.96. By virtue of the provisions of the Current Tax Payment Act of 1943, the year 1942 is also involved.
The issue presented is whether petitioner is entitled to deductions claimed as entertainment and traveling expenses in the sums of $10,400 for 1942 and $5,200 for 1943...
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