Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The Commissioner determined a deficiency in the amount of $4,320.42 in petitioner's income tax for the calendar year 1964. Due to concessions made by the parties at trial and on brief, the issues remaining for consideration are:
1. Whether expenditures in the amount of $5,082.76 claimed by petitioner as entertainment expenses for the taxable year 1964 are deductible under sections 162 and 274...
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