Memorandum Finding of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in petitioners' income tax for 1975 in the amount of $5,320. Concessions having been made by the parties, the issues for decision are:
(1) whether petitioners are entitled to deductions for meals and lodging as ordinary and necessary expenses paid or incurred while away from home in pursuit of a trade or business pursuant to section 162(a)(2);
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