William Andress, Jr., a lawyer, contends that part of his social expenses are deductible from his gross income. Because the Canons of Ethics prohibit the legal profession from advertising or soliciting, he maintains that soeial and entertainment activities are an ordinary and necessary expense of his professional operations.

For the reasons set forth in the Tax Court below, Andress v. Commissioner, 1969, 51 T.C. 863, we conclude that Andress’s expenses were entertainment expenses which he failed to qualify under section 274(a) (1) and (d) of the Internal Revenue Code of 1954.

The judgment of the Tax Court is affirmed.