Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioners' income tax for the years 1955 and 1956 in the amounts of $573.51 and $383.39, respectively. The only issue is whether petitioners are entitled to deduct expenditures of Thomas E. Stephenson for food, lodgings, and automobile transportation as expenses for travel away from home under sections 62(2) and 162(a) (2), I. R. C. 1954. Respondent admits that...
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