Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated January 9, 1981, respondent determined a deficiency of $3,276 in petitioner's Federal income tax for his 1973 taxable year. After concessions, the sole issue for decision is whether certain country club dues paid by petitioner in 1976 are deductible under section 162(a), I.R.C. 1954, as ordinary and necessary business expenses.
Findings of Fact
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