BARNES, Circuit Judge.
The Tax Court reviewed a deficiency assessed against petitioner Matilda M. Brooks and found against her. The deficiency asserted involved a deduction claimed by petitioner for expenses of travel and living while petitioner was doing research in Europe during 1952 and 1953. The Tax Court had jurisdiction under 26 U.S.C. §§ 6213, 6214, 7442. The appeal is timely, and this Court has jurisdiction to review the decision of the Tax Court...
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