MEMORANDUM OPINION
COHEN, Judge:
Respondent determined a deficiency of $2,084 in petitioner's Federal income tax for 1995 and an addition to tax of $539.50 under section 6651(a)(1). After concessions, the issue remaining for decision is whether a self-employed individual is entitled to use the Federal per diem rate to substantiate the amount of deductible lodging expenses for travel away from home under section 274(d).
Unless otherwise indicated...
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