Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined deficiencies in income tax in the amounts of $1,068.27 and $351.31 for the years 1946 and 1947, respectively. An adjustment for a small item of salary income for 1946 is no longer in issue. The sole remaining question is whether the Commissioner properly reduced deductions claimed on the returns for both years for meals and entertainment.
The controversy relates to deductions...
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