Memorandum Findings of Fact and Opinion
HILL, Judge:
This proceeding involves income tax deficiencies for the years 1939 and 1940 in the respective amounts of $197.65 and $183.21. The sole issue in controversy is whether petitioner is entitled to deduct from gross income traveling expenses, including the cost of meals and lodgings, incident to his attendance upon the Supreme Court of North Carolina of which he was an Associate Justice. The returns for the...
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