MEMORANDUM FINDINGS OF FACT, CONCLUSIONS OF LAW AND JUDGMENT FOR DEFENDANT
BECKER, Chief Judge.
This is an action for recovery of federal income taxes paid by plaintiff to defendant and attributable, plaintiff contends, to items deductible under the provisions of Section 162, Title 26, United States Code, as ordinary and necessary business expenses. The defendant has disallowed the claims of plaintiff to the deduction of fair rental payments made by plaintiff...
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