The Commissioner determined a deficiency in petitioner's income tax for the year 1963 of $2,753.12. Petitioner disputes in this proceeding only the adjustment made by the Commissioner disallowing a deduction for certain entertainment expenses allegedly incurred by petitioner in 1963 and not reimbursed by his employer. Petitioner's nonreimbursed expenses were recorded in a desk calendar or "diary" which purported to list certain information relating to each expenditure claimed...
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