Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in the petitioner's Federal income taxes of $1,299.29 for 1972 and $2,024.34 for 1973. By stipulation, the parties have resolved some issues; the sole issue remaining for decision is whether the petitioner's expenses for food and lodging in 1972 and 1973 were deductible traveling expenses incurred while away from home under section 162(a)(2) of the Internal Revenue...
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