BARNES, Circuit Judge:
Appellants, husband and wife (hereinafter "appellant"), claim as business expenses certain items for the years 1962 and 1963 in their income tax returns for those years. Appellant was allowed all the claimed deduction for labor, telephone, and mail; $600 each year for estimated transportation; a $400 approximation each year for lunches and dinners; and disallowed $62 and $45 for "presents"; and $139 and $195 for "parties" (held each year on...
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