Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined deficiencies in the income tax of the petitioner of $370.23 for 1965, $327.07 for 1966, and $336.00 for 1967. The issue for decision is whether the petitioner's living expenses in Dolton, Illinois, are deductible as amounts paid while away from home in the pursuit of a trade or business under section 162 of the Internal Revenue Code of 1954.
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