Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax for the calendar year 1943, in the amount of $687.66.
The sole issue is whether the Commissioner erred in disallowing a deduction for lodging and garage expenses claimed by petitioner to be deductible as "traveling expenses" under section 23 (a) of the Internal Revenue Code.
Findings of Fact
The petitioner, Harry A. Rapelye, now resides in Washington...
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