PER CURIAM:
The United States Tax Court held that the taxpayer is not entitled to deduct from income under § 162(a)(2) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 162(a)(2), the sums he received from his employer as reimbursements for travel expenses while working overseas. We affirm on the ground that the expenses were not incurred while "away from home" within the meaning of § 162(a)(2), as reasoned in the opinion of Judge Raum, the decisive...
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