Memorandum Findings of Fact and Opinion
This case involves a deficiency in income tax for the calendar year 1945 in the amount of $27,969.21. The issue is whether petitioner is entitled to a deduction under section 23 (a) of the Internal Revenue Code for the sum of $36,581.96 claimed on petitioner's income tax return for the calendar year 1945 as travel, entertainment and other business expense. Petitioner also assigned as error the assessment of tax on him by the...
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