BRUCE, Judge:
These consolidated proceedings involved deficiencies in Federal income tax for the years 1952 and 1953 in the amounts of $414.32 and $426.16, respectively. The sole issue is whether the amounts of $1,820 expended by petitioner in each of the years 1952 and 1953 for meals and lodging constitute away-from-home expenses within the meaning of sections 23(a)(1)(A) and 22(n), I.R.C. 1939.
FINDINGS OF FACT.
The stipulated facts are...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.