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the European perspective as viewed from Spain. As petitioner
envisioned the situation, the European perspective was that the
United States had "set up" Iraq through its leader, Saddam
Hussein, to attack Kuwait, after which the United States would
thereby be justified in proceeding with military action, which
would result in the United States solidifying control of the
Persian Gulf and the attendant oil resources of that area of the
world. The remainder of petitioner's sabbatical leave,
therefore, was devoted to this subject and resulted in
petitioner's writing a five-act play dealing with the Persian
Gulf situation. Petitioner returned to the United States on July
25, 1991, and resumed his professorship at the University upon
conclusion of his sabbatical leave. The five-act play, which he
wrote while in Spain, was published and was utilized by
petitioner in his international relations courses at the
University.
On his Federal income tax return for 1991, petitioner
claimed on Schedule A, Itemized Deductions, a deduction of
$13,505 for job expenses and other miscellaneous deductions.
This amount included the following expenses attributable to
petitioner's travel to Spain during 1991, related to his
sabbatical leave:
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