The respondent has determined a deficiency in petitioner's 1945 income tax in the amount of $8,928.05. The deficiency results from the disallowance of deductions in the sums of $9,304.40 and $400 claimed by petitioner as entertainment and advertising expenses, respectively, incurred in that year.
Respondent has abandoned an issue raised by way of amended answer relating to certain salary expense deducted by the petitioner in 1945.
FINDINGS OF FACT.
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