The Commissioner determined a deficiency of $131 in the income tax of the petitioners for 1945. The only issue is whether the Commissioner erred in disallowing a deduction of $564 claimed as travel expense.
FINDINGS OF FACT.
The petitioners are husband and wife who filed a joint return for 1945 with the collector of internal revenue for the district of Alabama.
The petitioners maintained a home at Florence, Alabama, in which they and their one infant...
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