Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency for the taxable year 1959 in the amount of $112.27. Petitioner contests only $63.00 of the deficiency.
The sole issue in this case is whether funds expended by petitioner for transportation, meals and lodging are deductible as traveling expenses while away from home in the pursuit of her trade or business under section 162(a)(2) of the Internal Revenue Code...
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