Memorandum Findings of Fact and Opinion
Respondent determined income tax deficiencies for the calendar years 1946 and 1947 in the respective amounts of $266.13 and $271.10. The issue is whether expenditures for meals and lodgings during the taxable years constituted traveling expenses "while away from home in the pursuit of a trade or business" within the meaning of section 23 (a) (1) (A) of the Internal Revenue Code. Other adjustments made by respondent in determining...
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