United States Tax Court.
Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in the petitioner's income tax, as follows:
Taxable Years Ending Oct. 30 1951 ............ $3,152.25 1952 ............ 5,877.43 1953 ............ 3,648.04 1954 ............ 4,608.28
The only issue is whether the petitioner is entitled to deductions for amortization of an agreement, of a former partner in the business, not to compete...
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