WILES, Judge:
Respondent determined a deficiency of $808.16 in petitioners' 1972 income tax. The primary issue for decision is whether David I. Hitchcock (hereinafter petitioner), a Foreign Service information officer, may deduct expenditures for food, lodging, and transportation while in the United States on "home leave" as ordinary and necessary expenses incurred while away from home in pursuit of a trade or business within the meaning of section 162(a)(2...
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