The respondent determined a deficiency in petitioners' income tax for the taxable year 1955 in the amount of $231.09. The adjustment was explained in the statutory notice as follows:
(a) Due to lack of substantiation, and also because it does not constitute travel expense under the provisions of Section 162 of the Internal Revenue Code of 1954, the deduction of $1,000.00 claimed on your return as the costs of meals purchased while you were employed in Rockdale, Texas...
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