Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in income tax for the taxable year 1954 in the amount of $5,888.55. The question is whether the expenditures of $11,511.54 in 1954, or any part thereof, is deductible as an ordinary and necessary business expense under section 162(a) of the Internal Revenue Code of 1954.
Findings of Fact
Some of the facts were stipulated and are incorporated herein by this reference...
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