Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in income tax of petitioner for the calendar year 1951 in the amount of $561.76. Some of the adjustments are no longer contested. The only issue remaining for decision is the deductibility of an amount alleged to have been expended by petitioner for meals and beverages while away from home in connection with work for his employer.
Findings of Fact
During the calendar...
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