Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $1,829 in petitioner's Federal income tax for 1974. The issues for decision are as follows:
1. Whether petitioner is entitled to deduct the travel and away-from-home expenses he claimed in connection with his employment;
2. Whether petitioner is entitled to deduct $137 as the cost of protective clothing used in his work; and
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