Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $367.00 in the petitioner's Federal income tax for 1974. The issues presented for decision are: (1) Whether the petitioner has adequately substantiated all his expenses for meals purchased while away from home on business and may deduct the amount claimed as a business expense; (2) whether he is entitled to a dependency deduction for his son by a former marriage...
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