Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency in petitioner's income tax of $234.69 in 1950 and $259.14 in 1951.
The sole issue is whether sums expended by petitioner for meals and lodging in New Brunswick, New Jersey, may be deducted as "expenses while away from home in the pursuit of a trade or business" under the provisions of section 23(a)(1)(A) of the Internal Revenue Code of 1939.
The...
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