Memorandum Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax of the petitioners for the year 1953 in the amount of $1,050.50. The question presented is whether amounts totaling $1,007.97 paid by petitioner during the taxable year 1953 are deductible as ordinary and necessary business expenses under section 23(a)(1)(A) or as expenses incurred for the production of income under section 23(a)(2) of the Internal Revenue Code of 1939...
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