United States Tax Court.
[5 T.C.M. 47]
Memorandum Findings of Fact and Opinion
OPPER, Judge:
By this proceeding petitioner seeks the redetermination of a deficiency in income tax for the year 1943 in the amount of $153.30.
The issues relate to the deduction under Internal Revenue Code, section 23(a)(1)(A), of expenditures by petitioner for moving his family to Washington, D. C., and his own expenses for meals and lodging in Washington for...
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