CHASE, Chief Judge.
The petitioner, Carl Reimers Co., Inc., seeks reversal of a decision of the Tax Court disallowing a deduction under § 23(a)(1)(A) of the Internal Revenue Code, 26 U.S.C.A. § 23(a)(1)(A), of a payment of $4,590.83 which it claims was an ordinary and necessary business expense incurred in its fiscal year ending March 31, 1947. It is a New York corporation, organized in 1946 by Carl and Peg Reimers, each of whom own fifty per cent of its...
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