Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $205.98 in income tax for 1949. The only issue for decision is whether the Commissioner erred in disallowing a deduction of $1,373.50 claimed as travel expenses.
Findings of Fact
The petitioners, husband and wife, filed their joint return for 1949 with the collector of internal revenue for the twenty-first district of New York. They claimed on that return a deduction...
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