Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency of $653.67 in petitioner's income tax for 1949. Certain adjustments are not contested. The issue presented is whether sums expended by petitioner for meals and lodging while employed in Wilmington, Delaware, for a six-month period constitute expenses incurred "while away from home in pursuit of a trade or business," within the meaning of section 23 (a) (1) (A), Internal...
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