Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1954, in the amount of $694.35.
The issues involved are: (1) Whether petitioner is entitled to deduct for the year 1954, the amount of $3,244.79 as "away from home" expenses "in the pursuit of a trade or business," within the meaning of sections 62(2)(B) and 162(a)(2) of the 1954 Code;
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