Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1974 in the amount of $2,493.07. Some of the issues raised by the pleadings have been disposed of by the parties, leaving for our decision the following:
(1) Whether petitioner is entitled to deduct as an ordinary and necessary business expense or an expense for the production of income the cost of a trip to Puerto...
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