ROSENBERG v. COMMISSIONER

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's income tax for 1964 in the amount of $761.87. Petitioner has conceded that respondent correctly disallowed certain deductions, and the only issue remaining for decision is whether she is entitled to deduct the cost of travel to Europe as an ordinary and necessary business expense under section 162(a).1

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