Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1968 and 1969 in the amounts of $2,266.06 and $15,109.20, respectively.
Some of the issues raised by the pleadings have been disposed of by the parties leaving for our decision whether petitioner is entitled to deduct as a business expense the amount of $25,201.14 expended in 1969 in its effort to obtain a nationwide certificate...
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