Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes as follows:
Year Deficiency 1976 ......... $21,947 1978 ......... 14,099 1979 ......... 6,208
The issue to be determined is whether petitioner's expenditures for seminars attended by certain employees and customers of petitioner and by other members of the public are deductible...
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