Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent determined a deficiency in petitioner's income tax for 1954 in the amount of $12,116.
The sole issue presented for our decision is whether payments made by petitioner in the total amount of $23,300 to the widow of an officer and employee are deductible as ordinary and necessary business expenses under section 162(a) of the Internal Revenue Code of 1954.
Findings of Fact
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