Memorandum Findings of Fact and Opinion
RAUM, Judge:
The respondent determined a deficiency in the income tax of petitioners for the year 1948 in the amount of $212.82.
In their petition, the petitioners assign as error the disallowance of deductions taken by them in a joint income tax return for the year 1948 for (a) meals and lodging (away from home) $1,215.50; (b) interest $4.00; (c) cigarette taxes $52; (d) theft loss $100; and (e) special work...
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