This proceeding is for the redetermination of a deficiency in income tax for 1941 of $317.02. The petitioner alleges that the respondent erred in disallowing from gross income the amounts spent by him in 1941 for meals and lodging in Philadelphia, Pennsylvania, upon the ground that they are deductible from gross income as traveling expenses incurred by him while away from home in the pursuit of his trade or business.
FINDINGS OF FACT.
The petitioner is a...
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