Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax of petitioner and his wife, Elizabeth, for the taxable year 1953, in the amount of $86.40. Only the petitioner filed a petition for review.
The issue presented is the amount petitioner is entitled to deduct as an ordinary and necessary business expense incurred in connection with a post-convention forum cruise from New York to Bermuda and return.
Some of...
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