Draft and submit tax memorandums in response to the case. Identify and discuss relevant authorities including the Internal Revenue Code, Treasury Regulations, cases, and/or Revenue Rulings. Write clearly and concisely.

Sophie is a professor in business at the University of Hawaii. She went on sabbatical for an academic year to take courses in Chinese at National Taiwan University in Taipei, Taiwan, to expand her knowledge of international business and to conduct research. On weekends and during the three week winter break, Sophie went sight-seeing by herself around the island, but one time gave a lecture in Tainan, Taiwan. Sophie has documented her expenses and saved her receipts.

Advise Sylvia as to the deductibility of her foreign travel expenses.