Ahmed F. Habeeb and Magda E. Habeeb v. Commissioner of Internal Revenue

CLARK, Circuit Judge:

Ahmed F. Habeeb and his wife, Magda E. Habeeb, 1 appeal from a judgment of the United States Tax Court partially disallowing certain travel expenses that Dr. Habeeb incurred on a trip to Egypt and totally disallowing a dependency exemption for his mother, who resides in Egypt and is not a citizen of the United States. In its Memorandum Findings of Fact and Opinion, the Tax Court, affirming the report of the Special Trial Judge, held that the taxpayers could not deduct Dr. Habeeb’s living expenses in Egypt for 16 of 30 days claimed as business days on their 1973 tax…