MULRONEY, Judge:
The respondent determined a deficiency in the petitioners' income tax for the year 1953 in the amount of $2,083.88. The issue is whether certain expenses incurred by petitioners on a trip to Europe are deductible by them as ordinary and necessary business expenses under section 23 (a) of the Internal Revenue Code of 1939. Several items have been conceded by the parties and effect will be given to such concessions in the Rule 50 computation...
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