MULRONEY, Judge:
The respondent determined deficiencies in the petitioners' Federal income tax for the years 1954 and 1956 in the amounts of $206.06 and $266.48, respectively.
The issues are:
(1) Whether the amount of $444.24 incurred by petitioner Allan L. Hanson in 1954 for meals on business trips which did not require absence from home overnight is deductible as a trade or business expense; and
(2) Whether the reimbursement by the...
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