STERRETT, Judge:
Respondent, on January 30, 1974, issued a statutory notice in which he determined a deficiency in petitioners' Federal income tax paid for, calendar year 1971 in the amount of $393.64. The issue presented for our determination is the deductibility of expenses incurred while petitioner-husband was on home leave. However, in order to determine this issue we must first decide in which circuit appeal would lie.
FINDINGS OF FACT
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