Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income tax for the calendar year 1944. Deficiency was determined in the amount of $230, all of which is in issue. The only question presented is whether the Commissioner erred in denying deduction of $1,095, the estimated cost of meals and lodging of C. B. Gilbert. All facts were stipulated, as follows:
Petitioners, who are husband and wife, filed a joint income tax return...
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