Memorandum Findings of Fact and Opinion
DAWSON, Chief Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $419.
After concessions, the issues remaining for decision are: (1) Whether petitioner Eldon D. Brinley is entitled to an educational travel expense deduction for the cost of a trip to various foreign countries; (2) whether petitioner Eldon D. Brinley is entitled to deduct as...
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