Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1964, 1965, and 1966 in the amounts of $1,944.11, $2,283.61 and $1,904.04, respectively.
The questions for our determination are:
(1) Are petitioners entitled to deduct dues and other expenses incurred at the Olympic Club as promotional expenses and therefore as ordinary and necessary business expenses...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.