The Commissioner has determined a deficiency of $322.14 in the income tax of petitioner for the year 1948. Petitioner contests only one of the adjustments made by respondent in the deficiency notice. Petitioner alleges error as follows:
Commissioner describes Korea as my post of duty and holds that expenses of $1540.00 incurred in Korea are not allowable as a deduction in computing net income.
FINDINGS OF FACT.
Petitioner and his wife filed a joint...
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