Memorandum Findings of Fact and Opinion
This proceeding involves an income tax deficiency for 1948 in the amount of $203.92. The issue is whether respondent properly disallowed a deduction of $835.63 claimed as traveling expenses under section 23 (a) (1) (A) of the Internal Revenue Code.
Findings of Fact
Petitioners, husband and wife, filed a joint income tax return for 1948 with the collector of internal revenue for the district of Georgia. They...
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