MEMORANDUM OPINION
PAJAK, Special Trial Judge:
Respondent determined a deficiency in petitioners' Federal income tax of $2,273 for the taxable year 1999. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue for decision is whether petitioners are entitled to deduct actual travel expenses.
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