ATKINS, Judge:
The respondent determined an income tax deficiency of $588.63 for the taxable year 1965. Certain concessions having been made by each party, the only issue remaining for decision relates to the deductibility of dues paid to a country club and amounts expended for entertainment at such club.
FINDINGS OF FACT
Some of the facts have been stipulated and are incorporated herein by this reference.
The petitioners, husband...
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.