Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioners' income tax for the calendar years 1965 and 1966 in the amounts of $1,224.66 and $734.16, respectively. At issue is whether he properly disallowed certain deductions claimed on petitioners' returns, largely for entertainment and travel.
Petitioners are husband and wife. They filed their 1965 and 1966 joint returns with the district director...
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