Memorandum Findings of Fact and Opinion
This proceeding involves a deficiency in income tax for the year 1954 in the amount of $120.60.
The sole contested issue is whether petitioner is entitled to deduct in 1954 as travel expenses, including amounts spent for meals and lodging, the amounts paid in connection with his employment in the Territory of Alaska.
Findings of Fact
Petitioner is an individual residing at Des Moines, Polk County...
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