Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1959 in the amount of $232.62. The three issues presented for decision are: (1) whether the petitioner, Neil M. Kelly, an airline pilot, is entitled to deduct un-reimbursed travel expenses in excess of the amount allowed by the respondent; (2) whether the petitioner is entitled to a deduction for "home office expense"; and...
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