MEMORANDUM OPINION
DEAN, Special Trial Judge:
Respondent determined deficiencies in petitioner's Federal income taxes of $1,596 and $2,282 for taxable years 1995 and 1996, respectively.
The issue for decision is whether petitioner incurred nondeductible expenses for travel as a form of education within the meaning of section 274(m)(2) or whether she had ordinary and necessary employee business expenses for travel and education under section 162....
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