Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1963 in the amount of $459.14.
The sole issue for our decision is whether expenses incurred by petitioner for lodging, meals and laundry during the taxable year 1963 should be allowed as a deduction under section 162(a)(2) of the Internal Revenue Code of 1954
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