Respondent determined a deficiency in income tax for the taxable year 1944 in the amount of $325.95. Two issues are presented for decision:
(1) Is petitioner, who was employed throughout 1944 at the Navy Yard in Charleston, South Carolina, and maintained a residence in Cornelia, Georgia, some 300 miles away, for his wife and children, entitled to a deduction in that year on account of expenditures for meals and lodging in Charleston and for transportation between...
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