Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of $332.32 for 1949, $401.64 for 1950 and $549.52 for 1951, and additions under section 294(d) of $25.45 for 1950 and $44.46 for 1951. The issues for decision are whether the petitioners are entitled to larger deductions for travel, entertainment and promotion expense than the amounts allowed by the Commissioner in determining the deficiencies and whether the petitioner...
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