HALL, Judge:
Respondent determined a $10,588.53 deficiency in petitioners' 1969 Federal income taxes.
The issues in this case are whether petitioners are entitled to the claimed deductions for business gifts, club dues, and travel, entertainment, and advertising expenses.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Petitioners Joe F. and Ann Gizzi, husband and wife, filed a joint income tax return...
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