Administrative court dismissed tax deduction claim for half of travel costs as not fully deductible under tax law.

The Administrative Court of Uusimaa dismissed the taxpayer's claim for a tax deduction based on travel expenses to Hungary in 1984. The taxpayer argued that half of the 2,310 marks spent on the trip should be deductible, while the tax authority initially recognized only 1,155 marks as deductible. The court rejected the claim because the expenses did not meet the strict requirements for full deductibility under the relevant tax provisions.