OPINION.
MULRONEY, Judge:
The respondent determined deficiencies in the petitioners' income tax for the years 1956 and 1957 in the respective amounts of $954.11 and $1,097.61. The only issue is whether the petitioners are entitled to deductions for travel expenses in the years 1956 and 1957 in the amounts of $2,806.22 and $3,306.67, respectively.
All of the facts have been stipulated and they are hereby incorporated by this reference.
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