Memorandum Findings of Fact and Opinion
HALPERN, Judge:
By notice of deficiency dated November 26, 1990, respondent determined deficiencies in, and additions to, petitioners' tax liabilities for 1986, 1987, and 1988. Among the adjustments giving rise to respondent's determination of deficiencies was her disallowance of substantial deductions taken by petitioners on account of petitioner husband's claimed travel away from home in pursuit of business. A primary...
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