Memorandum Findings of Fact and Opinion
BRUCE, Judge:
This proceeding involves a deficiency in Federal income tax for the year 1957 in the amount of $1,115.46. The issues are: (1) whether amounts incurred by petitioner during 1957 for meals, lodging, and travel constitute away-from-home traveling expenses within the meaning of sections 62(2)(B) or 162(a)(2), Internal Revenue Code of 1954; and (2) whether petitioner is entitled to dependency exemptions under...
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