By this proceeding petitioners challenge respondent's determination of a deficiency in income tax for the year 1944 in the amount of $429.43. The deficiency resulted from respondent's determination that traveling expenses in the amount of $1,247.25 were not allowable deductions.
FINDINGS OF FACT.
Petitioners, husband and wife, filed a joint Federal income tax return for the year 1944 with the collector of internal revenue, district of Iowa.
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