Tannenwald, Judge: Respondent determined a deficiency of $323 in petitioners’ income tax for the taxable year 1973 and a deficiency of $252.45 in petitioners’ income tax for the taxable year 1974. At issue is whether amounts expended by petitioners for foreign travel are deductible as ordinary and necessary business expenses under section 162 1 and, if so, whether the requireme…
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