The Commissioner determined a deficiency of $191 in income tax for the calendar year 1945. The only issue is whether the petitioner is entitled to a deduction for board and lodging as travel expense under section 23.
FINDINGS OF FACT.
The petitioner filed his individual income tax return for 1945 with the collector of internal revenue for the district of Tennessee. He was married, but had no children.
Prior to the year here involved petitioner worked...
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