Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined deficiencies in the income tax of the petitioner, Philip N. Rolbin, and his wife, Florence E. Rolbin, of $997.85 for 1964 and $978.90 for 1965. The issue for decision is whether the petitioner's expenditures for travel and lodging are deductible as amounts paid while away from home in the pursuit of a trade or business under section 162(a) (2) of the Internal Revenue Code of...
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