Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency in income tax for the year 1955 in the amount of $183.60. Petitioner claims an overpayment, as a result of an amended return, in the amount of $333.13. The sole remaining issue is whether the expenses of European travel are deductible by petitioner, who was a university instructor in mathematics.
Findings of Fact
Petitioner timely filed an individual...
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