Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $773.79 in the petitioner's Federal income tax for 1972. The only issue for decision is whether the petitioner, an art teacher, is entitled to deduct as educational travel expenses incurred on trips to the Caribbean, the Soviet Union, and Hawaii.
Findings of Fact
Some of the facts have been stipulated, and those facts are so found.
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