DAWSON, Judge:
Respondent determined a deficiency of $804.60 in petitioners' Federal income taxes for the year 1964.
The only issue presented for decision is whether petitioner Walter G. Lage, who was vice president and general superintendent of Chaney & James Construction Co., is entitled to deduct as an ordinary and necessary business expense the amount of $2,667 paid in 1964 to Tol S. Higginbotham III, a psychologist and management consultant...
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