Memorandum Opinion
OPPER, Judge:
Respondent determined a deficiency in petitioner's income tax for 1947 of $281.47. The single question is whether respondent erred in disallowing as a deduction amounts of $556 and $625 paid during the year for room and meals, respectively.
Petitioner is an individual residing in Eastchester, New York. He filed his income tax return for 1947 with the collector for the twenty-first district of New York.
Since...
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