DAWSON, Judge:
Respondent determined a deficiency of $635.25 in petitioners' Federal income tax for the year 1966. The only issue for decision is whether petitioners, both high school teachers, are entitled to deduct any portion of the cost of their trip to France during the summer of 1966 as an ordinary and necessary business expense under section 162(a), I.R.C. 1954.
FINDINGS OF FACT
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