Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income tax of $387.64 and $522.14 determined against the petitioners for the years 1949 and 1950, respectively.
The only issue is whether the cost of meals and lodging incurred by petitioner, Edward W. Mathews, Jr., while working in Galion, Ohio, and the cost of transportation between that city and Lima, were deductible expenditures under section 23(a)(1) of the 1939 Code.<...
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