Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $610.62 in petitioners' Federal income tax for the year 1965. The only issue for decision is whether petitioner R. T. Carr has substantiated certain unreimbursed travel expenses sufficiently to meet the requirements of section 274(d), Internal Revenue Code of 1954.
Findings of Fact
Some of the facts are stipulated and found accordingly.
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