Respondent determined a deficiency in petitioners' income taxes for the taxable year 1956 in the amount of $1,101.57. The sole issue is whether respondent erred in disallowing as a business expense deduction the cost of a "lecture cruise."
FINDINGS OF FACT.
Petitioners are husband and wife, residing in Bexley, a suburb of Columbus, Ohio. Their joint return for the year 1956 was filed with the district director of internal revenue, Columbus, Ohio. Since Elizabeth...
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