Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for 1949 in the amount of $318.26. The only question to be decided is whether respondent properly disallowed a deduction of $1,682 which the petitioner claimed in 1949 as traveling expenses paid while away from home in the pursuit of his trade. The respondent does not contest the amount of the deduction claimed by the petitioner, but maintains that...
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