This is a proceeding for the redetermination of a deficiency of $98.61 in income tax for 1941. The petitioner alleges that the respondent erred in disallowing deductions from gross income of amounts paid for traveling expenses, including board and lodging, while away from his home.
FINDINGS OF FACT.
The petitioner is a resident of Pittsburgh, Pennsylvania. He filed his income tax return for 1941 with the collector of internal revenue for the twenty-third...
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