The respondent has determined a deficiency in income tax for the year 1948 in the amount of $45. The petitioner concedes that there is a deficiency of $15 but contests the determination of the remainder. The only question is whether petitioner was in the status of traveling away from home in pursuit of his business so as to be entitled to deduction for the cost of meals, $200.25, under section 23 (a) (1) (A) of the Code.
FINDINGS OF FACT.
During the taxable...
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