Memorandum Findings of Fact and Opinion
RICE, Judge:
This case involves an income tax deficiency for 1947 in the amount of $120.08. The issues presented are whether respondent erred: (1) in increasing the amount of Arthur T. Miller's salary and withholding tax for the taxable year; (2) in disallowing a deduction of $501.00 claimed for expenses of meals and lodging while away from home in the pursuit of a trade or business; and (3) in disallowing miscellaneous...
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