The respondent determined deficiencies in income tax against petitioner for the years 1947, 1948, and 1949 in the respective amounts of $685.34, $761.98, and $678.03. The questions are (1) whether certain expenditures by petitioner in the said years were traveling expenses while away from home in the pursuit of his trade or business, within the meaning of section 23 (a) (1) (A) of the Internal Revenue Code of 1939, and are therefore deductible from gross income, (2) whether...
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