Memorandum Findings of Fact and Opinion
This case involves the determination of a deficiency in petitioners' income tax for 1944 in the sum of $228.75.
The petitioners, in their 1944 income tax return, claimed deductions for traveling expenses, including meals and lodging, totaling $795. This total is made up of items of $345 for room, $420 for meals, and $30 for transportation to and from work. The Commissioner disallowed these deductions and determined...
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