MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge:
Petitioner petitioned the Court to redetermine a $4,255 deficiency in his 1996 Federal income tax. The deficiency stems from respondent's disallowance of an $18,414 deduction that petitioner claimed as a miscellaneous itemized deduction for travel expenses connected with his employment as a merchant seaman. Petitioner ascertained the amount of that deduction by using the full Federal per diem rates for...
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