The respondent has determined that deficiencies exist in petitioner's income taxes for the years 1944, 1945, 1946, and 1947 in the amounts of $136.82, $140.13, $137.45, and $126.21, respectively. The deficiencies arise from the disallowance by the respondent of certain deductions claimed by petitioner as traveling expenses within the meaning of section 23 (a) (1) (A) of the Internal Revenue Code.
The proceedings were consolidated for hearing and opinion.
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