LAFORGE v. COMMISSIONER

Docket No. 4559-67.

53 T.C. 41 (1969)

HARRY G. LAFORGE AND MILDRED E. LAFORGE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 20, 1969.


Attorney(s) appearing for the Case

Ralph J. Gregg, for the petitioners.

John D. Steele, Jr., for the respondent.


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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