Memorandum Findings of Fact and Opinion
The respondent determined deficiencies in the income tax of the petitioner for the years 1946 and 1947 in the amounts of $8,545.21 and $6,121.62, respectively.
The question for our decision is whether certain expenditures incurred by the petitioner in Washington, D. C. during the years 1946 and 1947 are deductible as traveling expenses under the provisions of section 23 (a) (1) (A) of the Internal Revenue Code.
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