United States Tax Court.
Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies of $1,354.00 and $1,429.63 in petitioners' Federal income tax for 1977 and 1978, respectively. The only issue for decision is whether certain travel expenses incurred in 1978 are nondeductible personal expenses or ordinary and necessary business expenses deductible under section 162.
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