Memorandum Findings of Fact and Opinion
FAY, Judge:
The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1960 in the amount of $318.04. The sole issue for decision is whether the meal and lodging expenses incurred by petitioner Alex Schwartz in Elk City, Oklahoma, were deductible expenses under the provisions of section 162(a) or 212 of the Internal Revenue Code of 1954.
Findings of Fact
Petitioners,...
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