The Commissioner determined a deficiency in petitioners' income tax for the year 1964 of $287.86. At issue is whether a portion of a claimed deduction for entertainment expenses, in the amount of $618.30, was properly disallowed by the Commissioner for lack of substantiation.
FINDINGS OF FACT
Robert H. Alter and Lucile Alter are husband and wife. Their legal residence on the date of the filing of the petition herein was in Hastings-on-Hudson, New York, and...
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