OPINION
ARUNDELL, Judge.
Respondent determined deficiencies in income tax for the calendar years 1959 and 1960 in the amounts of $190.31 and $222.56, respectively.
The only issues to be decided are (1) whether the cost of meals incurred by petitioner Jerome Mortrud during 1959 and 1960 in the amounts of $612.70 and $614.90, respectively, in the operation of his two wholesale dairy routes as an independent contractor are deductible under the...
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