The respondent determined a deficiency in income tax against the petitioners for the taxable year 1953 in the amount of $461.86. The questions presented are (1) whether the amount expended by petitioner Al J. Smith for alcoholic beverages purchased in Mississippi and used by him in entertaining his customers in Mississippi is allowable as a deduction, it being Mississippi law that it is unlawful for any person to sell, possess, give away, or transport intoxicating liquors...
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