Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in the income tax of petitioner in the amount of $366.51 for the year 1966. At issue is whether petitioner, a school-teacher, may deduct the cost of an around-the-world trip as a business expense.
Findings of Fact
Some of the facts are stipulated and are incorporated herein by this reference.
Petitioner, Zella V. Statton, resided in Tulsa, Oklahoma, at the...
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