Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies in the amounts of $2,579 and $4,224 in petitioners' Federal income taxes for 1973 and 1974, respectively. The following issues are presented for decision:
1. Whether petitioners, both teachers, are entitled to deduct as educational expenses the cost of four cruises and four automobile trips taken in 1973 and 1974.
2. Whether petitioners are entitled...
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