The Commissioner determined a deficiency of $107 in petitioner's income tax for 1950. The deficiency is due to the addition to petitioner's net income as reported on his return of $665. This addition to petitioner's income is explained in the deficiency notice, as follows:
Line 2a increases income by $665.00 as amounts paid in lieu of subsistence is includible in gross income and does not constitute allowable deduction, and expenses incurred — not away from...
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