The respondent determined deficiencies in income tax for 1944 and 1946 in the respective amounts of $4,336.78 and $407.16. The question for decision is whether expenditures which were accrued in 1946 in the total amount of $10,653.76, or any part thereof, are deductible as ordinary and necessary business expenses under section 23 (a) (1) (A) of the Code. In 1946, petitioner installed a new cement floor in the building in which it conducts its business. The respondent has...
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