The respondent determined a deficiency of $389.40 in the petitioner's income tax for 1944. The only issue presented is whether the respondent erred in increasing the petitioner's taxable income by $852.32 representing cash received by petitioner during the taxable year in lieu of subsistence and quarters in connection with his employment.
FINDINGS OF FACT.
At all times material herein, the petitioner's home and principal residence was, and it still is, 6623...
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