Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax of the petitioners for the year 1954 in the amount of $476.74.
The issue presented is whether the travel and maintenance expenses incurred by petitioner, Ivan D. Whitehead, while employed at the Atomic Energy Plant at Waverly, Ohio, are deductible under sections 62 and 162 of the 1954 Code.
Findings of Fact
Petitioners are husband and wife residing...
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