Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for the year 1950 in the amount of $23,724.58.
The only question argued by petitioner on brief is whether certain payments made by petitioner constitute ordinary and necessary business expenses deductible under section 23(a)(1)(A), Internal Revenue Code of 1939.
Other agreed on or conceded adjustments can be made in a Rule 50 computation...
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