The respondent determined a deficiency in the income tax of petitioner in the amount of $1,622.99 for the fiscal year ending March 31, 1947.
The issue is whether a payment of $4,590.83, made by the petitioner to the American Newspaper Publishers Association, constituted a proper deduction from gross income for the taxable year under the provisions of section 23 (a) (1) (A) of the Internal Revenue Code.
An issue relating to sales and entertainment expense was...
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