Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
This case involves deficiencies in income tax for the calendar years 1940 and 1941 in the respective amounts of $564.49 and $1,123.95. The sole issue is whether respondent erred in disallowing deductions claimed in the income tax returns of the decedent for traveling and living expenses alleged to have been incurred while away from home in connection with his business as racing secretary and handicapper...
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