This proceeding involves deficiencies of $183.51 and $441.74 in the petitioner's income tax for the calendar years 1940 and 1941, respectively.
The sole question is whether the petitioner is entitled to deduct as "traveling expenses" certain expenditures made by her for lodging at Harrisburg, Pennsylvania, where she performed her duties as Secretary of the Commonwealth.
FINDINGS OF FACT.
The petitioner, an individual, filed her income tax returns...
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