Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent has determined a deficiency in petitioner's Federal income tax for the calendar year 1966 in the amount of $2,525.84. Concessions have been made by the parties so that the issues for decision are: (1) whether petitioner is entitled to certain entertainment expenses as deductions under section 162 and section 274 of the Internal Revenue Code of 1954; (2) whether petitioner is entitled to certain...
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