Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax of $529.72 for the year 1953.
The issues for decision are (1) whether petitioners may properly deduct the expenses of a trip to Europe in 1953 as business expenses under section 23(a)(1)(A) of the Internal Revenue Code of 1939 and the amount thereof, and (2) whether the expenses incurred in exporting an automobile to Europe were incurred...
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