Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined a deficiency in Federal income tax for the taxable year 1979 in the amount of $2,473. Petitioners have conceded that they omitted $79 of interest income from their 1979 return. The issue remaining for decision is the entitlement of James A. Morandini (Morandini) to a deduction for the year 1979 of expenses claimed for educational travel.
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