Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency of $1,029 in petitioners' Federal income tax for the taxable year 1978.
The sole issue for our decision is whether petitioner Raymond J. Stevens was "away from home" within the meaning of section 162.
Findings of Fact
Some of the facts of this case have been stipulated. The stipulation of facts and attached...
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