IRWIN, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1964 and 1965, in the amounts of $931.28 and $1,044.52, respectively. Petitioner conceded certain issues at trial.
The remaining issues for decision are (1) whether respondent properly disallowed certain club dues and fees claimed by petitioner as entertainment expenses under section 274(a) (1) (B) of the Internal Revenue Code of 1954,
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