Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in the petitioners' Federal income taxes of $2,613.49 for 1979 and $3,315.11 for 1980. The issues remaining for decision are whether Mr. Muhl's traveling expenses were incurred while away from home and deductible under section 162(a)(2) of the Internal Revenue Code of 1954,
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