The Commissioner determined a deficiency of $493.48 in income tax for 1943 by disallowing the deduction of $1,638.60 claimed as "New York living expenses." Petitioner contends that, since he maintained his home in Cleveland and was stationed by his employer corporation in New York during naval service of the regular manager of the New York office, such expenses are deductible under section 23 (a) (1) (A) of the Internal Revenue Code.
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