STERRETT, Judge:
Respondent, on January 27, 1975, issued a statutory notice in which he determined a deficiency in petitioners' Federal income tax for their taxable year 1972 in the amount of $860.51. In his answer respondent increased the deficiency to $1,114.91. Two issues are before the Court: (1) Whether petitioners deducted properly expenses incurred by petitioner-husband while on "home leave," and (2) whether petitioners deducted properly expenditures...
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