Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $1,801.06 in petitioner's income tax for the taxable year 1959. The issues for our consideration are whether petitioner properly deducted (1) certain away-from-home travel expenses and (2) a loss from the sale of a certain residence.
Some of the facts have been stipulated and are so found.
Petitioner is an individual residing in North Bergen...
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