BRUCE, Judge:
This proceeding involves a deficiency in Federal income tax for the year 1956 in the amount of $408.21. The sole issue is whether amounts allegedly incurred by an attorney engaged in the practice of law in Pittsburgh, Pennsylvania, in attending a meeting of the International Law Association in Dubrovnik, Yugoslavia, in 1956, are deductible as ordinary and necessary expenses of his law practice.
FINDINGS OF FACT.
The stipulated...
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