Memorandum Findings of Fact and Opinion
HOYT, Judge:
The Commissioner determined a deficiency of $118.93 in the Federal income tax of the petitioner for the calendar year 1967. The only issue presented is whether certain amounts spent by petitioner during that year for lodging, advertising for a job and travel constitute ordinary and necessary business expenses for obtaining employment and travel while "away from home" under section 162 of the Internal Revenue...
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