Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $819 in petitioners' income tax for the year 1966. The only question presented is whether certain expenditures incurred by petitioner, James P. Michaelson, while residing in an apartment in Long Beach and Huntington Beach, California, are deductible as "traveling expenses * * * while away from home" within section 162 (a)(2), Internal Revenue Code of 1954.
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