Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency in the amount of $2,505 in petitioners' joint 1979 Federal income tax. The sole issue for determination is whether petitioners are entitled to a deduction in the amount of $5,112 reported on their Federal income tax return for 1979 as business expenses for travel and entertainment and meetings and seminars.
Findings of Fact
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