The Commissioner determined a deficiency of $167.18 in the petitioner's income tax for the calendar year 1944. The issue for decision is whether the Commissioner erred in disallowing a deduction of $717.91 claimed as ordinary and necessary expenses paid for traveling and board and lodging while away from home in pursuit of a trade or business.
FINDINGS OF FACT.
The petitioner is an individual, who resided during the taxable year with her husband and their...
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