Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1976 in the amount of $778. The issue for decision is whether petitioners are entitled to a deduction as a business expense for any part of the amounts they expended in connection with a trip to Hawaii during the last two weeks of December 1976 and, if so, the amount of such deduction.
Findings of Fact
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