United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1962 in the amount of $406.
The issue for decision is whether petitioners are entitled to deduct all or any portion of the amount of $2,167 spent by them on a trip to France in 1962.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners, husband...
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