SIMPSON, Judge:
The respondent determined a deficiency of $501.40 in the petitioner's income tax for the taxable year 1963. The petitioner contests part of this deficiency and in addition now claims an overpayment of $381.00 for that year. The issues for decision are: (1) Whether the petitioner was "away from home" when he lived in New York City in 1963, entitling him to deduct his expenditures for meals and lodging there as traveling expenses under section...
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