OPINION.
DISNEY, Judge:
This case involves income tax for the calendar year 1945. Deficiency was determined in the amount of $71.99. The only question for determination is whether the petitioner's expense for certain meals is deductible within section 23 (a) (1) (A) of the Internal Revenue Code.
We find the following facts: The petitioners are husband and wife, resident at Greenville, South Carolina, who filed a joint return for the taxable...
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