Memorandum Findings of Fact and Opinion
LEECH, Judge:
This proceeding involves an income tax deficiency for the calendar year 1943 in the amount of $243.50. The only issue is whether the Commissioner erred in his determination of the allowable deductions for traveling expenses, including board and lodging, of petitioner. The case was submitted on oral testimony and exhibits.
Findings of Fact
Petitioner is an individual residing in Brazil...
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