ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1967 in the amount of $391.68. The only issue for decision is whether certain expenses incurred by petitioner John R. Wood in making a trip to the Philippines to attend commemoration ceremonies honoring the Second World War Defenders of Bataan and Corregidor are deductible under section 170 of the Internal Revenue Code of 1954 as charitable contributions to American Defenders...
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