Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's Federal income tax for the years 1963 and 1964 in the amounts of $741.75 and $739.62, respectively.
Concessions having been made, the only issue for decision is whether petitioner is entitled to certain entertainment expenses claimed as deductions under section 162 and section 274 of the Internal Revenue Code of 1954.
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