Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the years 1977 and 1978 in the amounts of $2,502 and $642, respectively. Due to concessions by the parties, the only issue remaining is whether travel expenses for trips to museums (including a trip to Europe) as well as the cost of journals on antiques are deductible in 1977 as an expense incurred for the production of income...
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