Memorandum Opinion
JOHNSON, Judge:
Respondent has determined a deficiency in income tax for the calendar year 1945 in the amount of $4,753.96. The sole question for determination is whether respondent erred in disallowing as an ordinary and necessary business expense petitioner's community half of the total sum of $11,242.65 expended by her and her husband for the acquisition of a renewable on-sale liquor license.
All of the facts were stipulated...
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