Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Addition to Tax Year Deficiency Sec. 6653(a)1 1971 ....... $ 898.06 $44.90 1972 ....... 1,434.24 71.71
We must decide whether petitioners are entitled to deduct traveling expenses incurred...
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