Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1965 in the amount of $892.87. The only issue for decision is whether certain expenses incurred by petitioner constituted traveling expenses within the meaning of section 162 of the Internal Revenue Code of 1954, thereby enabling petitioner to deduct such expenses to the extent they were not reimbursed by his employer, or whether...
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