The respondent determined a deficiency in income tax for 1953 in the amount of $558.72. The petitioner received $2,315, at the rate of $7 per day, in addition to his regular compensation, from his employer, Douglas Aircraft Company, while he worked continuously at Edwards Air Force Base during the taxable year. The question is whether this sum is additional compensation for services and, therefore, income, or reimbursement for "traveling expenses while away from home" within...
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