CANNELLA, District Judge.
This is an action for a refund of federal income taxes paid by the plaintiff Ethel Merman as a result of the disallowance by the Internal Revenue Service [hereinafter "IRS"] of certain hotel and transportation costs as a "traveling expense" within the meaning of 26 U.S.C. § 162(a) (2).
The facts in this case are virtually undisputed. Miss Merman is a well-known entertainer who was born, raised and educated in New York. She has...
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