Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies determined by the respondent for the years 1948, 1949, and 1950 in the respective amounts of $1,208.40, $1,653.60, and $717.60. The issue is whether payments made by petitioner to the widow of a deceased employee in 1948, 1949, and 1950 are deductible by it as ordinary and necessary business expenses under the provisions of section 23(a) of the Internal Revenue Code of 1939, where there...
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