Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in income tax of petitioners for the years 1952 and 1953 in the amounts of $4,634.84 and $7,503.94, respectively.
The only issue before us is whether or not certain expenditures made in 1952 and 1953 are deductible by the petitioners in those years under section 23(a)(1)(A) of the Internal Revenue Code of 1939. Some concessions have been made by both parties...
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