RAUM, Judge:
Respondent has determined a deficiency in the income tax of petitioner for the calendar year 1949 in the amount of $5,104.24. A number of issues have been conceded, and the sole question left for our determination is whether a payment of $5,966.26 made by the petitioner in 1949 is deductible as an ordinary and necessary business expense, pursuant to section 23 (a) of the Internal Revenue...
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