Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies of $2,043 and $1,754 in petitioners' 1974 and 1975 Federal income taxes. After concessions, the issues remaining for our decision are:
(1) whether petitioners are entitled to traveling expense deductions in 1974 and 1975 in excess of the amounts allowed by respondent;
(2) whether petitioners are entitled to a medical expense deduction in 1974;
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