Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
This proceeding involves deficiencies in income tax for the years 1947 and 1948 in the amounts of $186.71 and $379.24, respectively. An increased deficiency for 1947 claimed by respondent in an amended answer has been abandoned.
The only issue is whether petitioner, John W. Ground, is entitled to claimed deductions in the taxable years for meals, lodging, laundry, and tools "while away from...
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