Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the taxable year ended December 31, 1952, in the amount of $321.20.
The sole issue is whether the respondent erred in disallowing "travel expense" in the amount of $1,607.57.
Findings of Fact
Petitioners are individuals, husband and wife, who reside in Atlanta, Georgia. They filed a joint income tax return for the taxable...
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