Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in the Federal income tax liability of petitioners for their calendar year 1980 in the amount of $3,185.57. The single issue for decision is the allowability of the deduction claimed by petitioners in the amount of $7,958.96 as a business expense for educational travel. For convenience, our Findings of Fact and Opinion are combined.
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