The Commissioner determined a deficiency of $522.26 in income tax for the year 1952.
The question is whether petitioner properly deducted amounts expended for meals and lodging at Thule, Greenland, as expenses incurred while away from home in the pursuit of a trade or business under section 23 (a) (1) (A) of the Internal Revenue Code of 1939.
FINDINGS OF FACT.
Petitioners, husband and wife, filed their joint income tax return for 1952 with the director...
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