Respondent determined a deficiency in income tax for the taxable year 1953 in the amount of $579.30. The issue for decision is whether various expenses of the petitioner are deductible as traveling expenses while away from home within the meaning of section 23(a)(1)(A) of the 1939 Code.
FINDINGS OF FACT.
During 1953 the petitioners were residents of Lancaster, California. They filed a joint return with the director of internal revenue for the sixth district...
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