ELY, Circuit Judge:
Petitioners, husband and wife, claimed certain expenses, incurred in 1958 and 1959, as deductible "traveling expenses" for federal income tax purposes. The Tax Court concluded that the expenses were not deductible, and the Petition for Review followed. Our jurisdiction derives from section 7482 of the Internal Revenue Code of 1954.
The petitioner husband will be called the taxpayer. In 1944, he and his family established a home in Lodi...
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