Respondent determined deficiencies in income tax in the amounts of $625.13 for the year 1956 and $58.37 for the year 1957.
The principal issue is whether $2,016.19 paid by petitioner, Harold H. Davis, a professor of English, in connection with a trip to England in 1956 for the purpose of doing research in his field, is deductible as an ordinary and necessary business expense. A second issue is whether petitioner is entitled to deductions in 1956 and 1957 for depreciation...
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