SIMPSON, Judge:
The respondent determined a deficiency of $364.45 in the income tax of the petitioners for 1967. The issue for decision is whether one of the petitioners was away from home for tax purposes during parts of the taxable year in issue.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioners, Truman C. Tucker and Birdie Jo Tucker, filed a joint Federal income tax return for...
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