The respondent determined a deficiency in income tax for the calendar year 1945 in the amount of $1,129.68, which was based in effect upon disallowance of one-half of the total deduction of $5,129.73 claimed on the return, in computing income from a business operated by petitioner Joseph H. Sherman, Jr., as "Traveling—(Worcester to New York 4 days each week)." The Commissioner's action was predicated upon the theory that, although petitioner and his family resided...
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