Memorandum Opinion
RICE, Judge:
The respondent determined deficiencies in income tax for the years 1947 and 1948 in the amounts of $591.29 and $309.26, respectively.
The sole issue is whether amounts expended by petitioner during the taxable years for meals and lodging are deductible as expenses incurred away from home in connection with the performance of services as an employee, under sections 22 (n) (2) and 23 (a) (1) (A) of the Internal Revenue...
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