Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
Respondent determined a deficiency in petitioner's income tax of $1,035.60 for the taxable year 1960. The only issue for decision is whether certain allowances received by petitioner in 1960 from his employer as reimbursement for expenses incurred while allegedly "away from home" are includable in his gross income.
Findings of Fact
Some of the facts were stipulated, and those facts...
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