These cases, duly consolidated, involve income taxes for the calendar years 1943 and 1944. Deficiencies were determined in the respective amounts of $497 and $299.52. Only a portion of each is involved, some items of the determination being conceded, and the petitions leaving for our consideration only the question whether the Commissioner erred in denying deduction of $873.24 for 1943 and $600 for 1944 as ordinary and necessary expenses of business, under section 23 (a)...
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