Memorandum Opinion
VAN FOSSAN, Judge:
Respondent determined a deficiency of $71.13 in petitioner's income tax for 1946. The dispute is concerning deductions for business expenses incurred in traveling away from home.
[The Facts]
Petitioner is a U. S. railway mail clerk, whose home is in Columbus, Ohio. His runs varied between Pittsburgh, Pennsylvania, and Cincinnati, Ohio. In the course of his necessary travel on the railroad and...
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