Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for 1966 in the amount of $418.25. The following issues are presented for decision:
(1) Whether certain outlays claimed as deductions by petitioner Irving S. Lawrence were traveling expenses incurred "while away from home in the pursuit of a trade or business" within the meaning of section 162(a) (2);
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