Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The Commissioner determined a deficiency in the petitioner's income tax for the calendar year 1960, in the amount of $900.35.
The issues presented for decision are:
(1) Whether petitioner is entitled under section 162(a) of the 1954 Code to certain deductions, which he alleges represent ordinary and necessary business expenses of carrying on a trade or business of a theatrical producer...
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