Memorandum Findings of Fact and Opinion
RICE, Judge:
The Commissioner determined an income tax deficiency in the amount of $343.20 for the taxable year 1948. The sole issue is whether petitioner is entitled to a $600 deduction as entertainment expenses for the year 1948.
Findings of Fact
Petitioner is an individual residing in Syracuse, New York. His Federal income tax return for 1948 was filed with the collector of internal revenue for...
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