Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $1,012.87 in the petitioner's Federal income tax for 1967. The only issue for decision is whether the expenses incurred by the petitioner, a teacher of second grade, on an around-the-world trip constitute ordinary and necessary business expenses.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
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