Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Respondent determined a deficiency in petitioners' income tax for the year ended December 31, 1974 in the amount of $765.65.
The questions presented are: (1) whether petitioners failed to establish that they are entitled to a deduction for educational travel expense; and (2) whether petitioners failed to establish that respondent's disallowance of a claimed casualty loss deduction in the amount...
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