The Commissioner determined a deficiency of $1,014.86 in petitioners' income tax for 1965. The sole issue is whether certain expenditures made by petitioner Carmen Chimento for meals and lodging during that year were made while he was "away from home" so as to be deductible as "traveling expenses * * * while away from home" within section 162 (a) (2), I.R.C. 1954. The resolution of the issue turns on where his "home" was located for the purposes of the statute.
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