Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
The Commissioner determined Federal income tax deficiencies against petitioner of $4,249.73 and $27,683.42 for the taxable years ending February 28, 1974, and February 28, 1975, respectively. Due to concessions, the only remaining issues are (1) whether petitioner was entitled to deduct as an ordinary and necessary business expense, $4,000 paid as a country club transfer fee, and (2) whether petitioner...
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