Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1974 in the amount of $1,979.38. Due to a concession by respondent, one issue remains for our decision: whether Petitioner Benjamin McPhayden was away from home within the meaning of section 162(a)(2), Internal Revenue Code of 1954,
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