The respondent determined deficiencies in income taxes of petitioners for the taxable years 1948, 1949, and 1950, in the amounts of $8,691.08, $10,356.79, and $9,391.64, respectively.
The issues presented are: (1) Whether payments made by petitioner in excess of $3,600 per year under a lease arrangement with his father were deductible as rent under section 23 (a) (1) (A); (2) whether dues payments made by petitioner to a liquor dealers' association were ordinary and...
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