Memorandum Findings of Fact and Opinion
HARRON, Judge:
Respondent determined a deficiency in income tax for the year 1940 in the amount of $723.56. Petitioner does not contest certain adjustments. The questions presented by the pleadings are whether club and membership dues paid by petitioner are deductible as business expenses under section 23(a)(1)(A) of the Internal Revenue Code, as amended, and whether traveling, telephone and incidental expenses of...
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