Memorandum Findings of Fact and Opinion
QUEALY, Judge:
The respondent determined a deficiency in the petitioners' joint Federal income tax return for the taxable year 1971 in the amount of $1,873.18.
Due to concessions by the parties the issues for our decision are:
(1) Whether travel and transportation expenses and meals and lodging expenses incurred by the petitioners in connection with a 2-week trip to Europe were ordinary and necessary...
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