Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in the income of petitioner for the calendar year 1947 in the amount of $785.43.
The questions presented are:
(1) Is the sum of $2,463.57, which the petitioner expended for meals and lodging in the year 1947, while in New York City, deductible as traveling expense under the provisions of Section 23 (a) (1) (A) of the Internal Revenue Code?
(2) May petitioner raise...
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