Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined deficiencies in the income taxes of petitioners for the years 1955, 1956 and 1957, in the respective amounts of $269.25, $260.52, and $498.97.
The sole issue for decision is whether certain expenses incurred by petitioner C. Raymond Shafer for lodging and meals while carrying on his trade as a carpenter in two cities other than that of his principal residence, and also for...
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