Memorandum Opinion
SCOTT, Judge:
The respondent determined deficiencies in petitioners' income tax for the years 1957 and 1958 in the amounts of $376.42 and $153.34, respectively. The sole issue for decision is whether petitioners are entitled to deduct amounts expended by them for club dues and expenses, meals and other refreshments for themselves and guests, nursery charges for care of their children during social functions, and similar items as ordinary...
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