JOHN R. BROWN, Circuit Judge.
The question here, as in so many tax cases, is whether the expenditures by Taxpayer were deductible either as a Section 23(a) (1) (A) "ordinary and necessary" business expense or a Section 23 (a) (2) "ordinary and necessary" non-business expense paid for the production or collection of income. Internal Revenue Code 1939, Section 23, 26 U.S.C.A.
The expenditure for the three tax years involved was in reality a payment of a part...
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