Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of $443.38 for 1948 and $405.64 for 1949. The only issue for decision is whether living expenses of Albert in Albany, where his work was, are deductible as travel expense.
Findings of Fact
The petitioners, husband and wife, filed joint returns for 1948 and 1949 with the collector of internal revenue for the Twenty-first District of New York.
The...
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