Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in the petitioners' income taxes for the calendar years 1951 and 1952 in the respective amounts of $968.16 and $646.61.
The questions presented relate to the deductibility of amounts claimed by the petitioners as casualty loss deductions and amounts claimed as business entertainment and promotion expenses for those years.
Findings of Fact
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