Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $549. The only issue is whether petitioners are entitled to a business expense deduction for educational travel expenses.
Findings of Fact
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and exhibits attached thereto are incorporated herein by reference...
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