Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined a deficiency of $1,036.47 in petitioners' income tax for the year 1955. Petitioners, in their petition, claim an overpayment in income tax of $384.66.
The questions for decision are:
(1) Whether portions of expenditures claimed by petitioners to have been incurred on a four-month tour of Europe are deductible as ordinary and necessary business expenses;
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