Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1973, in the amount of $822.10. The deficiency resulted from respondent's disallowance of business and entertainment deductions taken by petitioner for business luncheons and a percentage of his country club dues.
The questions remaining for decision are as follows:
(1) Whether it was an "ordinary...
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