HOYT, Judge:
The respondent determined a deficiency in petitioners' income tax of $1,444.25 for the calendar year 1959. The sole issue contested by the petitioners is whether or not certain expenses for meals and lodging were incurred while "away from home" within the meaning of section 162(a)(2) of the 1954 Code.
FINDINGS OF FACT
All of the facts have been stipulated and are found accordingly.
Petitioners Henry C. Deneke and Lois...
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