1. Some at least of the expenses, had they been paid or incurred by the corporation, would have been deductible by it as "ordinary" and "necessary" to its business within § 23(a) (1) (A). But we need not decide which of them, in those circumstances, would have had that character, for they were paid or incurred by the Lows. Certainly on the facts here, we cannot say that what was the company's business...
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