OPINION.
LEMIRE, Judge:
Respondent determined deficiencies in petitioners' income tax for 1949 and 1950 in the amounts of $35.76 and $72.66, respectively.
The question presented is whether for the taxable years 1949 and 1950 petitioners are entitled to deduct as ordinary and necessary business expenses the amounts of $340 and $635, respectively, representing travel costs and a portion of the cost of typing a thesis in connection with the obtaining...
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