WILES, Judge:
Respondent has determined a deficiency in petitioners' income tax of $1,483.27 for the taxable year 1967. The issues for decision are:
(1) Whether petitioners are entitled to a charitable deduction for petitioners' donation of two essays to a certain charity, and, if so, what the fair market value of those essays was at the time of donation.
(2) Whether certain expenses incurred by petitioner for travel in 1967 are deductible as...
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