TIETJENS, Judge:
The Commissioner determined a deficiency of $403.38 in petitioners' 1967 income tax.
We must decide whether petitioner, Walter P. Stricker, may deduct certain expenses of travel, meals, and lodging as paid or incurred by him during the taxable year "while away from home in the pursuit of a trade or business," within the meaning of section 162 (a)(2), I.R.C. 1954.
FINDINGS OF FACT
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