Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in income tax for the year 1954 against petitioner Leroy K. Stout in the amount of $262.54. The issue presented is whether during the calendar year 1954 petitioner incurred deductible travel and living expenses while away from his home in pursuit of a trade or business.
Petitioner filed his individual 1954 income tax return with the director of internal revenue at Scranton...
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