Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in income tax of the petitioner for the calendar year 1957 in the amount of $287.
The sole issue for decision is whether petitioner is entitled to a deduction as an ordinary and necessary business expense in 1957 in the amount of $1,450 or any part thereof for expenses of a European trip which he took over the period November 26, 1956 through January 5, 1957...
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