PER CURIAM.
The taxpayer contends that the Tax Court erred in holding that he was not entitled to deduct certain expenditures as ordinary and necessary business expenses under Section 23(a) (1) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(a) (1) (A) and Section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162(a). First, the taxpayer argues that he was entitled to deduct all of his membership dues in certain New Orleans carnival...
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