Memorandum Findings of Fact and Opinion
STERRETT, Judge:
The respondent determined a deficiency in petitioners' federal income tax for the taxable year 1972 in the amount of $1,764.50. Due to concessions by the respondent the only issues we must decide are: (1) whether petitioners are entitled to deductions for air fare to Samoa and for living expenses while there as medical expense, and (2) whether petitioners have substantiated certain itemized deductions...
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