Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioner's income taxes for 1975 and 1976 in the amounts of $7,281 and $5,707, respectively, and a $1,141 addition to tax under section 6651(a)(1), I.R.C. 1954, for 1976. After concessions, the only issue remaining for decision is whether the Commission erred in disallowing $7,598 of a deduction of $10,018 claimed as "Promotion and Public Relations" expenses...
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