Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $369.88 in the income tax of the petitioner for 1948. The only issue for decision is whether the petitioner is entitled to a deduction for travel expense representing board and lodging while away from New York in pursuit of his business as a musician.
Findings of Fact
The petitioner filed an individual return for 1948 with the collector of internal revenue for the...
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