SIMPSON, Judge:
The respondent determined a deficiency of $332.55 in the income tax of the petitioners for the taxable year 1966. Of this amount, $301.25 is in dispute. The issue for decision is whether the petitioners may deduct amounts spent by Mr. Barry for meals consumed on 1-day business trips of 16 to 19 hours, during which he rested briefly in his car.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found...
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